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India - Concept of Pass-Through Costs and Their Treatment

Country:
India
Author:
S.K. Bilaney
Issue:
International Transfer Pricing Journal, 2018 (Volume 25), No 1
Published:
5 January 2018
The author analyses the concept of pass-through costs based on guidance from the OECD Transfer Pricing Guidelines, the UN Transfer Pricing Manual and transfer pricing rulings. Furthermore, this article contains a discussion on the treatment of pass-through costs from a transfer pricing perspective.
 
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