Tax News-Secial Issue :
- Related parties
- Comparability analysis, selection of independent comparables for the purpose of comparing and determining prices of related-party transactions
- Determination of costs for assessment of tax in certain specific cases for enterprises engaged in particular related-party transactions
- Safe harbor for transfer pricing documentation
- Rights and obligations of taxpayers in declaration and determination of transfer prices
- Appendix to Decree 20
- Duties and powers of tax authorities in management of prices of related-party transactions
