Mr. Bishnu P. Nepal, IRD, Nepal
Mr. Bishnu P. Nepal, IRD, Nepal
Mr. Bishnu P. Nepal, IRD, Nepal
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Transfer Pricing (Sec 33)<br />
In making any adjustment under subsection the dept. may<br />
<br />
Re characterize the source and type of any income, loss, amount,<br />
or payment; or<br />
<br />
Allocate costs, including head office expenses, incurred by one<br />
person in conduction a business that benefit an associate or<br />
associates in conducting a business to the associates based on<br />
the comparative uncovers of the businesses.