Arcotia Hatsidimitris - International Tax Dialogue

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3. GETTING OFF TO A GOOD START – 31 Chapter 3 Getting off to a good start This chapter is concerned with the initial stages of a transfer pricing audit or enquiry. It looks at the fact finding process and the part that early dialogue between the tax administration and the taxpayer can play and how best to frame requests for relevant business records. 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
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 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 59 and 60: 3. GETTING OFF TO A GOOD START - 33
Page 61 and 62: 3. GETTING OFF TO A GOOD START - 35
Page 63 and 64: 4. GOVERNANCE ARRANGEMENTS - 37 Cha
Page 65 and 66: 4. GOVERNANCE ARRANGEMENTS - 39 Box
Page 67 and 68: 5. MAINTAINING PROGRESS, TACKLING D
Page 75 and 76: 6. REACHING A DECISION POINT - 49 C
Page 77 and 78: 6. REACHING A DECISION POINT - 51 B
Page 79 and 80: 6. REACHING A DECISION POINT - 53 B
Page 81 and 82: 6. REACHING A DECISION POINT - 55 A
Page 83 and 84: 7. RESOURCES, SKILLS AND USE OF SPE
Page 93 and 94: 8. TRANSFER PRICING AND DEVELOPING
Page 103: 8. TRANSFER PRICING AND DEVELOPING
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80 - ANNEX A DEALING EFFECTIVELY WI
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ANNEX B - 83 Annex B: South Africa
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ANNEX B - 85 Services Management an
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ANNEX B - 87 If so, please provide
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ANNEX B - 89 4. Please provide a de
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ANNEX B - 91 7. The following infor
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ANNEX B - 93 Method Comparable Unco
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ANNEX C - 95 Annex C: France Gettin
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ANNEX C - 97 • when there are sev
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ANNEX C - 99 • Step 8: when the t
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102 - ANNEX D • Group members who
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ANNEX E - 105 Annex E: Cloud comput
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Dealing Effectively with the Challe
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