Arcotia Hatsidimitris - International Tax Dialogue

More documents

Recommendations

Info

84 – ANNEX B 4. Please provide a description of the principle activities of the South African company. 5. The following information is required to understand the nature and quantum of the transactions with non-resident related parties. Received from non-resident related parties Supplied to non-resident related parties Goods Raw materials Processed or finished goods Other (specify) Rents, royalties, license fees or franchise fees Intangible property transferred DEALING EFFECTIVELY WITH THE CHALLENGES OF TRANSFER PRICING © OECD 2012
ANNEX B – 85 Services Management and administration Technical Research and development Commissions Financial Interest Insurance Other (specify) Other Reimbursement of expenses Cost sharing / cost contribution arrangements Employment costs for expatriate employees Other (specify) Total Value of transactions with non-resident related parties DEALING EFFECTIVELY WITH THE CHALLENGES OF TRANSFER PRICING © OECD 2012
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 and 10:
5 a) Reorganisation in the future H
Page 11 and 12:
5 a) Organizational set-up National
Page 13 and 14:
5 b) Staffing, training and managin
Page 15 and 16:
Page 17 and 18:
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
Page 58 and 59:
32 - 3. GETTING OFF TO A GOOD START
Page 60 and 61: 34 - 3. GETTING OFF TO A GOOD START
Page 62 and 63: 36 - 3. GETTING OFF TO A GOOD START
Page 64 and 65: 38 - 4. GOVERNANCE ARRANGEMENTS Get
Page 66 and 67: 40 - 4. GOVERNANCE ARRANGEMENTS •
Page 68 and 69: 42 - 5. MAINTAINING PROGRESS, TACKL
Page 76 and 77: 50 - 6. REACHING A DECISION POINT T
Page 78 and 79: 52 - 6. REACHING A DECISION POINT W
Page 80 and 81: 54 - 6. REACHING A DECISION POINT B
Page 82 and 83: 56 - 6. REACHING A DECISION POINT N
Page 84 and 85: 58 - 7. RESOURCES, SKILLS AND USE O
Page 94 and 95: 68 - 8. TRANSFER PRICING AND DEVELO
Page 105 and 106: ANNEX A - 79 Annex A: Denmark DEALI
Page 107: DEALING EFFECTIVELY WITH THE CHALLE
Page 112 and 113: 86 - ANNEX B 6. The South African R
Page 114 and 115: 88 - ANNEX B TRANSFER PRICING QUEST
Page 116 and 117: 90 - ANNEX B 6. The following infor
Page 118 and 119: 92 - ANNEX B Financial Interest Ins
Page 120 and 121: 94 - ANNEX B 11. Has the company pr
Page 122 and 123: 96 - ANNEX C In all cases, identify
Page 124 and 125: 98 - ANNEX C The tax audit services
Page 127 and 128: ANNEX D - 101 Annex D: Transfer pri
Page 129: ANNEX D - 103 • The approach from
Page 133: ORGANISATION FOR ECONOMIC CO-OPERAT
show all

Arcotia Hatsidimitris - International Tax Dialogue

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?