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IRAS e-Tax Guide

IRAS e-Tax Guide

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3.26 Resale price method A transfer pricing method where the resale price to the independent party is reduced by a comparable resale price margin to arrive at the arm’s length price of the product transferred between the related parties. 3.27 Residual analysis An analysis used in the transactional profit split method under which the

  Methods, Margin, Transactional

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