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  • Ifa: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections: Secondary Adjustments and Related Aspects of Transfer Pricing Correcti

Ifa: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections: Secondary Adjustments and Related Aspects of Transfer Pricing Correcti

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The papers in this text are taken from a seminar which focused not only on the technical consideration of secondary aspects, but also on the underlying philosophical question: namely, should secondary adjustments be employed at all and, if so, what are the appropriate limitations on their use?
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