In any event, the possible choice of total costs as a profit level indicator, which is a broader base than operating expense [279], was never considered for ASI's Irish branch and that choice would have also increased ASI's yearly taxable profit in Ireland.
La demande de ruling propose la méthode de répartition des bénéfices, dans le cadre de laquelle 12,5 % des bénéfices totaux de la société [A] sont attribués à la succursale irlandaise.