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Subject: uncontrolled comparables tax. the tested party will be the participant in the controlled transaction whose operating profit attributable to the controlled transactions can be verified using the most reliable data and requiring the fewest and most reliable adjustments, and for which reliable data regarding uncontrolled comparables can be located. Consequently, in most cases the tested party will be the least complex of the controlled taxpayers and will not own valuable intangible property or unique assets that distinguish it from potential uncontrolled comparables (US Regs. §1.482-5(b)(2)(i)).1. Скажите, я правильно понимаю, что в данных предложениях uncontrolled comparables = uncontrolled comparable companies?
2. Как в данном контексте лучше перевести (the least) complex? (наименьшая/самая малочисленная/самая узкая) группа?
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