Arcotia Hatsidimitris - International Tax Dialogue
Arcotia Hatsidimitris - International Tax Dialogue
Arcotia Hatsidimitris - International Tax Dialogue
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ANNEX B – 91<br />
7. The following information is required to understand the nature and quantum of the transactions<br />
with non-resident related parties.<br />
Received from non-resident<br />
related parties<br />
Supplied to non-resident<br />
related parties<br />
Goods<br />
Raw materials<br />
Processed or finished goods<br />
Other (specify)<br />
Rents, royalties, license fees<br />
or franchise fees<br />
Intangible property<br />
transferred<br />
Services<br />
Management and<br />
administration<br />
Technical<br />
Research and development<br />
Commissions<br />
DEALING EFFECTIVELY WITH THE CHALLENGES OF TRANSFER PRICING © OECD 2012