Tax News-Secial Issue

 

Tax News-Secial Issue :

  1.  Related parties
  2. Comparability analysis, selection of independent comparables for the purpose of comparing and determining prices of related-party transactions
  3.  Determination of costs for assessment of tax in certain specific cases for enterprises engaged in particular related-party transactions
  4.  Safe harbor for transfer pricing documentation
  5. Rights and obligations of taxpayers in declaration and determination of transfer prices
  6. Appendix to Decree 20
  7. Duties and powers of tax authorities in management of prices of related-party transactions
     
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