I invite your opinion on which TP method to be used for arm's length pricing determination in the undernoted circumstances:
Facts : 1) In the FY there are only international transactions with Foreign Related Parties. Therefore there is no internal CUP.
TNMM method cannot be used, possibly as there is loss from main activity/core operations though there is net profit (due to other income). 3) Profit split; resale price; method are not applicable , I guess.
Regards,