However, the comparability of each company with AOE's Irish branch in the PwC ad hoc report is established on the basis of the information available from a commercial database only and there is no justification in that report as to why, in the absence of a detailed analysis of comparability of each company's business and costs structure, the 25th percentile is accepted as the lower end of the range rather than requiring a narrower range to address the comparability concerns [300].
Les revenus seraient répartis sur la base d'une rémunération de services de façonnage de pleine concurrence, de manière que la succursale irlandaise affiche le même niveau de bénéfice d'exploitation que si son activité de fabrication était réalisée par une filiale de la société [M].