The Resource Amendments to TP legislation and new informative return

Amendments to TP legislation and new informative return

Label
Amendments to TP legislation and new informative return
Title
Amendments to TP legislation and new informative return
Creator
Subject
Language
eng
Summary
This article looks at the changes to transfer pricing legislation which came into force in September last year, including background, controlled transactions and related parties, transfer pricing methods, documentation and informative return, APA program, corresponding adjustments, technical memo for derivative contracts, challenges for taxpayers and tax authorities, and repercussions
Citation source
In: International tax review. - London. - Vol. 24 (2013),
http://library.link/vocab/creatorName
  • Carlos Rivas, R
  • Alexandres, C
  • Bernal, G
Geographic coverage
  • South America
  • Latin America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • controlled transaction
  • associated enterprises
  • documentation requirements
  • APA
  • corresponding adjustment
Label
Amendments to TP legislation and new informative return
Instantiates
Publication
Label
Amendments to TP legislation and new informative return
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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