Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
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TP legislation – key objectives<br />
• To require taxpayers to return a taxable<br />
profit in line with arm’s length terms<br />
• To allow tax authorities to make<br />
adjustments to returned profit where nonarm’s<br />
length terms have been used<br />
• To relieve double taxation??