Arcotia Hatsidimitris - International Tax Dialogue

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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
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ITD Transfer Pricing Conference: Tr
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Dealing Effectively with the Challe
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5 a) Organizational set-up Challeng
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5 a) Organizational set-up Head Off
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5 a) Reorganisation in the future H
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5 a) Organizational set-up National
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5 b) Staffing, training and managin
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Transfer Pricing Learning Curve Pot
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EXAMPLE: Training of the staff - CR
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5 c) Staffing, training and managin
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THANK YOU marica.houska@porezna-upr
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Dealing Effectively with the Challe
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FOREWORD - 3 Foreword This report i
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ABBREVIATIONS - 7 Abbreviations ADR
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10 - EXECUTIVE SUMMARY the fact fin
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1. INTRODUCTION - 13 Chapter 1 Intr
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1. INTRODUCTION - 15 Against this b
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1. INTRODUCTION - 17 • The ease o
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2. SELECTING THE RIGHT CASES - 19 C
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2. SELECTING THE RIGHT CASES - 21 I
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2. SELECTING THE RIGHT CASES - 23 I
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2. SELECTING THE RIGHT CASES - 25 T
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2. SELECTING THE RIGHT CASES - 27 d
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2. SELECTING THE RIGHT CASES - 29 N
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32 - 3. GETTING OFF TO A GOOD START
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Page 84 and 85: 58 - 7. RESOURCES, SKILLS AND USE O
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Page 107: DEALING EFFECTIVELY WITH THE CHALLE
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Page 122 and 123: 96 - ANNEX C In all cases, identify
Page 124 and 125: 98 - ANNEX C The tax audit services
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Arcotia Hatsidimitris - International Tax Dialogue

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