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The remits of the SME definition vis-a-vis transfer pricing rules (1.5 CPE Hours)
Date: Monday 17 April 2023 Time: 14.00 - 15.30
Micro, small or medium-sized enterprises shall be excluded from scope of the Transfer Pricing Rules (the Rules). According to the Rules, micro, small or medium-sized enterprise means undertakings fulfilling the criteria laid down in Annex I of Commission Regulation (EU) No 651/2014...
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