Examples of Secondary adjustment in a sentence
Secondary adjustment Adjustment that arises from imposing a tax on asecondary transaction (that is, a constructive transaction asserted in order to make the actual allocation of profits consistent with the primary adjustment).
Otherwise MAP. Thin capitalisation rules not in conflict with Article 9 Secondary adjustment 14/05/2016P.
Secondary adjustment shall be required in pursuance to the settlement of disputes It is proposed to be provided that the settling of disputes regarding transfer pricing adjustment would not have any effect on the secondary adjustment, both being independent provisions, and the taxpayer would be required to repatriate fund to India in respect of settled transfer pricing adjustment.
Secondary adjustment detailed in Article 10 may be applied only after the application of the primary reference price methodology.
Secondary adjustment is, in fact, are adjustments to tax liability that reflect a deemed transaction, therefore it requires a law provision imposing such adjustment.
Secondary adjustments in certain cases - New Section 92CE• Secondary adjustment provisions have been inserted in line with OECD Transfer Pricing guidelines and international best practices.
Secondary adjustment is required to be made in respect of the said amount, unless Ganga Ltd.
Secondary adjustment and computation of interest shall not be required if assessee opts for this option.
EXTRA DUTY ASSIGN.- TRS Cook, Secondary adjustment to Yearbook Advisor and WEB Link Crew stipends as a result of leave of absence.
It is a bilateral adjustment that modifies the taxable base upward or downward, as appropriate.b) Secondary adjustment 25: The appropriate qualification is given, according to the nature of the income.