Form C YA 2022 – Characterisation of Entities for TP Purposes: Manufacturing Activities
Recent changes were made to Form C by the Inland Revenue Board in preparation for the YA 2022. One of the most important changes is for those businesses participating in transfer pricing arrangements. As a result, the disclosure items have been significantly expanded to cover new areas. These new areas include, among other things, stating the characterisation of your company […]
TP FAQs : Positioning of a Full-Fledged Manufacturer | 全功能风险制造企业如何定位
Full-fledged manufacturers may be responsible for various tasks, including production planning, input procurement, supply chain management, quality control, long-term capacity utilisation planning, and possibly even selling to third-party clients. Product responsibility, warranty, capacity utilisation, market demand, and pricing risks are some of the risks associated with the operations of a full-fledged manufacturer who holds (non) […]
