documento electrónico

Inglés

Libros CIAT

2019

96 p

1. INGREDIENT Nº. 1: Perspective to apply the “best method rule”. 2. INGREDIENT Nº. 2: Referential profit margins 3. INGREDIENT Nº. 3: Import/export of raw materials and commodity transactions 4. Other related condiments: 4.1. Condiment n°1:Risk assessment model for transfer pricing and international tax control. 4.2. Condiment no. 2: Geographical market adjustment. 4.3. Condiment n°. 3: International double taxation (access to MAP). 4.4. Condiment No.4: Alternative mechanisms for dispute resolution between taxpayers and tax authorities 4.5. Condiment no. 5: Sanctioning system to enhance compliance with the transfer pricing regime