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If you include page numbers, you must include the page numbers from all the reporters you have cited.

Property exclusively used in, or exclusively related to, the Business and has maintained the confidentiality of all material trade secrets exclusively used in, or exclusively related to, the Business, including the trade secrets that are included in the Business Intellectual Property.


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Arrangement Renewal Application; a report specifying the implementation status of the of the existing APA; an explanation of any substantial changes to the facts or operational environment in the existing APA; and a forecast for the years covered by the renewal.

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Since the key citation elements, including paragraph numbers, are embedded in each decision by the court, they are carried over into that print reporter and the commercial electronic services.


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In some cases the APA may provide for review of its terms in specific circumstances; for example, a particular change in corporate structure or economic circumstances makes the agreed methodology difficult to apply.

Submissions must not be identical or substantially similar to material under review by another publisher or material published, presented or disseminated in another forum.

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Such investments held in the alleged role of attendance to the coronavirus aid in respect to be of tax.

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Typically, a Taxpayer will explain the corner stones of the request to all tax authorities during that procedure, including a description of the value chain, the covered transactions, and the applied TP method.

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Instate references to decisions appearing in Georgia Reports or Georgia Appeals Reports should, where possible, include citations to them.

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Taxpayers may also consider ways to actively engage with both competent authorities in a fair, evenhanded manner.

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If any of those involved encounters difficulties with respect to timing, then it must inform all the others without delay. Such cooperative, active engagement can reduce the number of competent authority meetings, and thus the total time, required to reach resolution.

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