Arcotia Hatsidimitris - International Tax Dialogue

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36 – 3. GETTING OFF TO A GOOD START Notes 1 These requirements are set out in S274 of the Income <strong>Tax</strong> Act and further information about them can be found in the CRA’s Transfer Pricing Memoranda: http://www.craarc.gc.ca/tx/nnrsdnts/cmmn/trns/tpm05-eng.html. 2 HM Revenue & Customs includes guidance on this issue in its publicly available manuals: http://www.hmrc.gov.uk/manuals/intmanual/INTM433030.htm. DEALING EFFECTIVELY WITH THE CHALLENGES OF TRANSFER PRICING © OECD 2012
4. GOVERNANCE ARRANGEMENTS – 37 Chapter 4 Governance arrangements This chapter looks at the governance arrangements that tax administrations put in place to ensure effective oversight of their transfer pricing programmes. It includes some practical examples and a discussion of the project management of transfer pricing audits and enquiries. 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
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
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Page 64 and 65: 38 - 4. GOVERNANCE ARRANGEMENTS Get
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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
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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
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86 - ANNEX B 6. The South African R
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88 - ANNEX B TRANSFER PRICING QUEST
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90 - ANNEX B 6. The following infor
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92 - ANNEX B Financial Interest Ins
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94 - ANNEX B 11. Has the company pr
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96 - ANNEX C In all cases, identify
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98 - ANNEX C The tax audit services
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ANNEX D - 101 Annex D: Transfer pri
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ANNEX D - 103 • The approach from
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ORGANISATION FOR ECONOMIC CO-OPERAT
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Arcotia Hatsidimitris - International Tax Dialogue

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