Arcotia Hatsidimitris - International Tax Dialogue

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90 – ANNEX B 6. The following information is required for the purpose of calculating various accounting ratios for comparison purposes. The intention is to compare the performance of the South African company with that of the consolidated group of the ultimate parent company. If your company is performing below consolidated group levels you may wish to provide an explanatory note. South African Company Holding Company (Consolidated) Total Assets Operating Assets Current Liabilities Turnover Gross profit Total expenses Operating expenses Operating profit DEALING EFFECTIVELY WITH THE CHALLENGES OF TRANSFER PRICING © OECD 2012
ANNEX B – 91 7. 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 Services Management and administration Technical Research and development Commissions 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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38 - 4. GOVERNANCE ARRANGEMENTS Get
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Page 80 and 81: 54 - 6. REACHING A DECISION POINT B
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Page 84 and 85: 58 - 7. RESOURCES, SKILLS AND USE O
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Page 105 and 106: ANNEX A - 79 Annex A: Denmark DEALI
Page 107: DEALING EFFECTIVELY WITH THE CHALLE
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Page 114 and 115: 88 - ANNEX B TRANSFER PRICING QUEST
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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
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
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