Transfer pricing
#transfer pricing#controlled operations#related parties#non-residents#resale price method#tax office#arm's length principle#appeal in court
12.09.2025 09:10 • Question
If I carry out controlled transactions with non-resident related parties and use the resale price method, but the tax service believes that I incorrectly selected the method for determining the compliance of the controlled transactions with the arm's length principle, can I appeal their decision in court?