Arcotia Hatsidimitris - International Tax Dialogue

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5 a) Organizational set-up Inland Revenue Authority of Singapore (IRAS) - Transfer Pricing Functional Chart Centralized Model Corporate Tax Division International Tax Branch APAs – MAP - DTA Large Corporations Group Composition: 1 Director 1 Group Tax Specialist 5 Tax Experts Transfer Pricing Team Group Composition: 1 Manager 10 4 Auditors World Bank Group Multilateral Investment Guarantee Agency THE WORLD BANK
5 a) Organizational set-up National Tax Agency (NTA) Japan - Transfer Pricing Functional Chart Central Office Large Enterprise Examination Department MAP Office Case Controller TP Assessment Case Controller APAs Regional Offices APA Office Tokyo APA Office Osaka APA Office Nagoya RTB TP Audit RTB TP Audit RTB TP Audit Approximately 80 APA specialist 11 World Bank Group There are approximately 160 transfer pricing auditors spread across 12 Regional Tax Bureaus (RTB); issues Multilateral Investment that are significant, THE of WORLD high value BANK Guarantee Agency or complicated are referred to the Case Controller Assessment in the Central office. RTB also reports directly to RTB Directors.
Page 1 and 2: ITD Transfer Pricing Conference: Tr
Page 3 and 4: Dealing Effectively with the Challe
Page 5 and 6: 5 a) Organizational set-up Challeng
Page 7 and 8: 5 a) Organizational set-up Head Off
Page 9: 5 a) Reorganisation in the future H
Page 13 and 14: 5 b) Staffing, training and managin
Page 19 and 20: Transfer Pricing Learning Curve Pot
Page 21 and 22: EXAMPLE: Training of the staff - CR
Page 23 and 24: 5 c) Staffing, training and managin
Page 25 and 26: THANK YOU marica.houska@porezna-upr
Page 27 and 28: Dealing Effectively with the Challe
Page 29: FOREWORD - 3 Foreword This report i
Page 33: ABBREVIATIONS - 7 Abbreviations ADR
Page 36 and 37: 10 - EXECUTIVE SUMMARY the fact fin
Page 39 and 40: 1. INTRODUCTION - 13 Chapter 1 Intr
Page 41 and 42: 1. INTRODUCTION - 15 Against this b
Page 43 and 44: 1. INTRODUCTION - 17 • The ease o
Page 45 and 46: 2. SELECTING THE RIGHT CASES - 19 C
Page 47 and 48: 2. SELECTING THE RIGHT CASES - 21 I
Page 49 and 50: 2. SELECTING THE RIGHT CASES - 23 I
Page 51 and 52: 2. SELECTING THE RIGHT CASES - 25 T
Page 53 and 54: 2. SELECTING THE RIGHT CASES - 27 d
Page 55: 2. SELECTING THE RIGHT CASES - 29 N
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34 - 3. GETTING OFF TO A GOOD START
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36 - 3. GETTING OFF TO A GOOD START
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38 - 4. GOVERNANCE ARRANGEMENTS Get
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40 - 4. GOVERNANCE ARRANGEMENTS •
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42 - 5. MAINTAINING PROGRESS, TACKL
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50 - 6. REACHING A DECISION POINT T
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52 - 6. REACHING A DECISION POINT W
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54 - 6. REACHING A DECISION POINT B
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56 - 6. REACHING A DECISION POINT N
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58 - 7. RESOURCES, SKILLS AND USE O
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68 - 8. TRANSFER PRICING AND DEVELO
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ANNEX A - 79 Annex A: Denmark DEALI
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DEALING EFFECTIVELY WITH THE CHALLE
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84 - ANNEX B 4. Please provide a de
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86 - ANNEX B 6. The South African R
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88 - ANNEX B TRANSFER PRICING QUEST
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90 - ANNEX B 6. The following infor
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92 - ANNEX B Financial Interest Ins
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94 - ANNEX B 11. Has the company pr
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96 - ANNEX C In all cases, identify
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98 - ANNEX C The tax audit services
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ANNEX D - 101 Annex D: Transfer pri
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ANNEX D - 103 • The approach from
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ORGANISATION FOR ECONOMIC CO-OPERAT
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Arcotia Hatsidimitris - International Tax Dialogue

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