The Resource Post-closing adjustments
Post-closing adjustments
Resource Information
The item Post-closing adjustments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Post-closing adjustments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- QUESTIONS: 1. Does the country permit a taxpayer to make a unilateral adjustment to amounts reflected in financial statements to bring the tax return into compliance with transfer pricing rules? 2. If permitted, what conditions are imposed on making those adjustments, and what procedure must be followed in order to be permitted to make that adjustment? 3. If a postclosing adjustment relates to the price paid for imported goods, must a corresponding adjustment be made to prices previously reported for customs purposes? (And does this result in penalties?)
- Language
- eng
- Label
- Post-closing adjustments
- Title
- Post-closing adjustments
- Language
- eng
- Summary
- QUESTIONS: 1. Does the country permit a taxpayer to make a unilateral adjustment to amounts reflected in financial statements to bring the tax return into compliance with transfer pricing rules? 2. If permitted, what conditions are imposed on making those adjustments, and what procedure must be followed in order to be permitted to make that adjustment? 3. If a postclosing adjustment relates to the price paid for imported goods, must a corresponding adjustment be made to prices previously reported for customs purposes? (And does this result in penalties?)
- Citation source
- In: Transfer pricing forum. - Arlington. - Vol. 7 (2016), no. 1 (May) ; 44 p
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing adjustment
- corresponding adjustment
- Label
- Post-closing adjustments
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Post-closing-adjustments/8y6Edf8_PSs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Post-closing-adjustments/8y6Edf8_PSs/">Post-closing adjustments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Post-closing-adjustments/8y6Edf8_PSs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Post-closing-adjustments/8y6Edf8_PSs/">Post-closing adjustments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
