Search results with tag "Transfer pricing guidelines"
Tax and Duty Manual Part 35A-01-01 Transfer Pricing
www.revenue.ieapplication of transfer pricing rules to a wider range of transactions and also updates the rules in a number of respects. (a) Part 35A is to be construed, as far as practicable, in accordance with the 2017 OECD Transfer Pricing Guidelines (“2017 OECD Guidelines”) and certain other supplementary OECD guidance.
INLAND REVENUE BOARD MALAYSIA - Hasil
www.hasil.gov.myTRANSFER PRICING GUIDELINES 1. INTRODUCTION Transfer pricing generally relates to the system of pricing the cross-border transfer of goods, services and intangibles between entities in a group of Multinational
REPORT ON THE TRANSFER PRICING ASPECTS OF BUSINESS ...
www.oecd.orgorganisation for economic co-operation and development report on the transfer pricing aspects of business restructurings chapter ix of the transfer pricing guidelines
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkTransfer Pricing Guidelines for Multinational Enterprises and Tax Administrations published by the OECD on 10 July 2017. The approach provides a clear, comprehensive and consistent transfer pricing documentation, which facilitates both …
IRAS e-Tax Guide
www.iras.gov.sgTransfer Pricing Guidelines 3 3 Glossary 3.1 Advance pricing arrangement This is an arrangement between IRAS and the taxpayer or the relevant foreign competent authority to agree in advance an appropriate set of
TRANSFER PRICING GUIDELINES - Hasil
www.hasil.gov.my2.1 The purpose of the Transfer Pricing Guidelines is to replace the IRBM Transfer Pricing Guidelines issued on 2 July 2003, in line with the introduction of transfer pricing legislation in 2009 under section 140A of the Act, and the Income Tax (Transfer Pricing) Rules 2012 (hereinafter referred to as the Rules).