documentationpricingirastransfer定价转让 TransferPricingDocumentationIRASConsultationPublishedbyInlandRevenueAuthorityofSingaporePublishedon1September2014Disclaimers:IRASshallnotberesponsibleorheldaccountableinanywayforanydamage,lossorexpensewhatsoever,arisingdirectlyorindirectlyfromanyinaccuracyorincompletenessintheContentsofthise-...
How to cope with the increased transparency and disclosure requirements? With an efficient, consistent framework to produce the documentation required to defend your transfer pricing policy. You need to know where to focus your efforts efficiently and to ensure all specific local-country tax authority...
As a result, today all the companies thinking to finance a project should consider the general anti-abuse rule, the transfer pricing rules and the thin... Mó,NU GutiÉ,rrez - 《Revista Derecho Del Estado》 被引量: 1发表: 2015年 Legal Interpretation of Tax Law: Australia A range of ...
Documentation (Par.2) The proper documentation, drafted on an annual basis, consists of: the Masterfile, •designed to provide an overview of the multinational group's business, including the nature of business operations globally, general transfer pricing policies and the global allocation of incom...
Schnorberger, Stephan et al: Tranfer Pricing Documentation: The EU Code of Conduct Compared with Member States Rules, Intertax, 34:10, 2006SCHNORBERGER, S., GERDES, I., VAN HERKSEN, M., "Transfer Pricing Documentation: The EU Code of Conduct Compared with Member States Rules (Part 3)"...
The smart documentation tool for Transfer Pricing professionals. Scale-up your transfer pricing practices with automated OECD-compliant Master files and Local files.
Technology-enabled documentation process Option to leverage Deloitte’s technology enabled TP documentation tool Our thinking Transfer Pricing documentation summary Deloitte's Transfer Pricing practice has prepared the Global Tax Reset - Transfer Pricing Documentation Summary, which compiles essential country-by...
In transfer pricing for goods movements, it often happens that a number of different condition records are valid. Using condition exclusions, you can compare conditions with one another and use, for example, the most favorable price for the partner profit center. For different condition exclusion ...
Under the Transfer Pricing (“TP”) regime in Hong Kong, Hong Kong entities are obligated to prepare TP documentations, i.e. Master File, Local File and Country-by-Country Report in certain circumstances. The above three-tiered system requires a Hong Kong entity to formulate and implement a...
As a result, the financial reporting of transfer pricing has strict guidelines and is closely watched by tax authorities. Auditors and regulators often require extensive documentation. If the transfer value is done incorrectly or inappropriately, the financial statements may need to be restated, and ...