Post by account_disabled on Mar 16, 2024 6:27:19 GMT
Transfer pricing documentation. Revision of the form Transaction subject When reporting a controlled transaction in the revised form, in addition to indicating the category by selecting one from the controlled transaction codes present in the table, it is also required to enter the Subject of the controlled transaction field. For example, the Ministry of Finance stated in the instructions on the preparation method of transfer pricing information that those who provide transportation services can fill in transportation in the above field.
New categories of controlled transactions Transactions relating to unincorporated corporate agreements, joint venture agreements or agreements of a similar nature The amendments to the Transfer Pricing Information Regulations impose additional reporting obligations on transactions involving unincorporated corporate contracts, joint venture agreements or similar contracts. When reporting the above transactions on AWB Directory the form you first need to select one of the following categories: Agreements with Unincorporated Companies.
Joint Venture Agreements, or Similar Agreements. Once the transaction type is selected, the reporting entity will indicate the type of partner share resulting from the agreement in the profit and loss liquidated assets at the end of the period for which the information is submitted. Next In the subsequent items of the form it is necessary to fill in the following fields: Share percentage, capital contribution of partners and total capital contribution of all partners. It is important that if the transaction is exempted from the obligation.
New categories of controlled transactions Transactions relating to unincorporated corporate agreements, joint venture agreements or agreements of a similar nature The amendments to the Transfer Pricing Information Regulations impose additional reporting obligations on transactions involving unincorporated corporate contracts, joint venture agreements or similar contracts. When reporting the above transactions on AWB Directory the form you first need to select one of the following categories: Agreements with Unincorporated Companies.
Joint Venture Agreements, or Similar Agreements. Once the transaction type is selected, the reporting entity will indicate the type of partner share resulting from the agreement in the profit and loss liquidated assets at the end of the period for which the information is submitted. Next In the subsequent items of the form it is necessary to fill in the following fields: Share percentage, capital contribution of partners and total capital contribution of all partners. It is important that if the transaction is exempted from the obligation.