Private Ruling 63/2016 published in the Official Gazette of 31 August 2016 clarified that under the transfer pricing resale price method, the fixed profit margins apply according to the economic sector of the legal entity. In the case of resident companies importing, for resale, chemical products listed in chapter 38 of the tax on industrialized products table, the applicable fixed profit margin is 30%.
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Transfer Pricing Brief: August 2016
Transfer Pricing Brief: August 2016
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