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CASE STUDY – PRICING IMPORTED GOODS
Step 1: Selection of a Transfer Pricing Case - Checking the Tax Return
Parent company Y in state B is a manufacturer of many kinds of sewing machines. Its subsidiary X is its exclusive distributor of high-grade (type S) sewing machines in the state A market. These are sold largely into the small business market, although some are bought for domestic use, where the type has achieved a significant presence in the top end of the market.
You are a tax inspector in State A and get the following information on X and Y.
Income Statement of X (currency unit in state A is the P)