TP FAQs : 同期资料准备的合规标准有哪些
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TP FAQs : 企业如果没有按规定准备转让定价同期资料，有何风险
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TP FAQs : 税收局是否要求企业在年度申报时，提交同期资料
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TP FAQs 6: How the information in Form C differs from the contemporaneous TP Documentation
The DGIR is granted vast powers by Sections extensive Act to gather returns and information. A taxpayer actively involved in employment, business, profession, or vocation must fill out the appropriate return form and include all the particulars mentioned. These are the primary types: Hence, Form C is: Form C for YA 2022 consists of the […]
TP FAQs 5: Guide on How to Prepare a Limited Transfer Pricing Document
Who should prepare Transfer Pricing Documentation? The Transfer Price Guidelines 2012 provide additional clarification that the requirements for the preparation of contemporaneous transfer pricing documentation that the TP Rules mandate would be limited to the following: Any person who falls outside the scope above In this regard, the person can apply any method other than […]
TP FAQs 4: What Needs To Be Included in a Local File?
Income Tax (Transfer Pricing) Rules 2012 Under Rule 4(2) of the Income Tax (Transfer Pricing) Rules 2012, the contemporaneous transfer pricing documentation shall include records and documents that provide a description of the following matters: 根据《2012 年所得税 (转让定价) 细则》第4（2）条]，同期转让定价文档应包括提供以下事项的记录和文件: In layman’s words, the Income Tax (Transfer Pricing) Rules 2012 mandate that Malaysian entities that conduct […]
TP FAQs 3: What Needs To Be Included in a Master File?
The Master File is intended to provide tax administrations with an overview of the economic, legal, financial and tax arrangements within an MNE. Simply put, it is a 360-degree look at the company’s global transfer pricing operations and policy. The information required is divided into five categories: 1. MNE’s Organisational Chart 2. A general description […]
TP FAQs 2: What is the purpose of Contemporaneous TP Documentation?
For the Inland Revenue | 对内陆税收局而言 To obtain information on related party transactions and comparability information through Contemporaneous TP Documentation provided by the company:- 通过企业提供的转让定价同期资料，获取关联交易 [Related Party Transactions] 的信息及可比 [Comparability] 信息 For The Taxpayers | 对纳税人而言 Meeting compliance requirements (for those businesses that meet the threshold for the preparation of Contemporaneous Transfer Pricing Documentation) 满足合规性要求 […]
TP FAQs 1: What does “Three-Tiered Approach” to Transfer Pricing Documentation mean?
转让定价同期资料 [Contemporaneous Transfer Pricing Documentation] 概念，源自于20世纪 90 年代初期的美国。 纳税人在与关联方进行交易前或交易时确定关联方交易定价所依赖的文件和信息被称为 “同期转让定价文件“。 为了打击 “税基侵蚀和利润转移” (Base Erosion and Profit Shifting，简称 “BEPS”)，经济合作与发展组织（The Organisation for Economic Co-operation and Development，简称 “OECD”）及二十国集团（英语：Group of Twenty，缩写：G20）在2013年合作制定了一个15点行动计划。 转移定价的文件是这些行动之一的主题，被称为 The concept of Contemporaneous Transfer Pricing Documentation originated in the United States in the early 1990s. Documentation and information that taxpayers have relied upon to determine the […]
