The Resource Transformation of the transfer pricing landscape
Transformation of the transfer pricing landscape
Resource Information
The item Transformation of the transfer pricing landscape 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 Transformation of the transfer pricing landscape 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
- On 4 December 2009, the Inland Revenue Department released Departmental Interpretation Practice Note 46, "Transfer Pricing Guidelines on Methodologies and Related Issues", and revised DIPN 21, "Locality of Profits". Both Practice Notes provide clarification of the IRD's views on transfer pricing and its approach in applying the provisions of the Inland Revenue Ordinance and relevant income tax treaties to establish whether related parties are observing the arm's length principle
- Language
- eng
- Label
- Transformation of the transfer pricing landscape
- Title
- Transformation of the transfer pricing landscape
- Language
- eng
- Summary
- On 4 December 2009, the Inland Revenue Department released Departmental Interpretation Practice Note 46, "Transfer Pricing Guidelines on Methodologies and Related Issues", and revised DIPN 21, "Locality of Profits". Both Practice Notes provide clarification of the IRD's views on transfer pricing and its approach in applying the provisions of the Inland Revenue Ordinance and relevant income tax treaties to establish whether related parties are observing the arm's length principle
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 17 (2010),
- http://library.link/vocab/creatorName
-
- Coronado, L
- Cheung, P
- Tse, A
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- tax treaty
- arm's length principle
- Label
- Transformation of the transfer pricing landscape
- Label
- Transformation of the transfer pricing landscape
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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/Transformation-of-the-transfer-pricing/J67Ly2aKHGE/" 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/Transformation-of-the-transfer-pricing/J67Ly2aKHGE/">Transformation of the transfer pricing landscape</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>
