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 […]
Country-by-Country Reporting (CbCR) Notification using the Form C
1. Constituent entities can now use the C Form to submit the Country-by-Country Reporting (CbCR) Notification starting in YA 2021. 2. Constituent entities that file other forms should continue to provide notification in the same manner as before. 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 从2021年YA开始，成员实体 [Constituent entities] 现在可以使用 Form C 来提交国别报告（CbCR）。 2. 提交其他表格的成员实体 [Constituent entities]，应继续以原有相同的方式提交。 12
United Nations : Releases New 2021 Practical Manual on Transfer Pricing
1. this third edition of the Manual: 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼 1. 此手册的第三版: 👉 改进了可用性和实际相关性， 👉 在现有文本内，更新和改进了包括国家实践（D 部分），并增加了新内容，特别是关于金融交易、利润分配、集中采购功能 [centralized procurement functions] 和可比性问题。 👉 也针对手册中的信息和使用的示例，改进研发能力 10
