Transfer pricing - Revision history

imported>Doug Williamson: Removed broken link to Will Spinney article

2017-05-17T13:28:54Z

Removed broken link to Will Spinney article

← Older revision		Revision as of 13:28, 17 May 2017
Line 43:		Line 43:
	===Other links===		===Other links===
	[http://www.treasurers.org/transferpricing Transfer pricing and treasury operations - EACT / ACT guidance note, 2009]		[http://www.treasurers.org/transferpricing Transfer pricing and treasury operations - EACT / ACT guidance note, 2009]

	~~[http://www.treasurers.org/node/5145 Treasury and transfer pricing, Will Spinney, ACT 2009]~~

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2017-05-14T14:26:43Z

Mend link.

← Older revision		Revision as of 14:26, 14 May 2017
Line 31:		Line 31:
	* [[Arm’s length principle]]		* [[Arm’s length principle]]
	* [[Base erosion and profit shifting]]		* [[Base erosion and profit shifting]]
	*.[[CbC reporting ~~page~~]]		*.[[CbC reporting]]
	* [[Funds transfer pricing]]		* [[Funds transfer pricing]]
	* [[Internal trading]]		* [[Internal trading]]

2017-05-14T14:26:04Z

Link with CBC reporting page.

← Older revision		Revision as of 14:26, 14 May 2017
Line 31:		Line 31:
	* [[Arm’s length principle]]		* [[Arm’s length principle]]
	* [[Base erosion and profit shifting]]		* [[Base erosion and profit shifting]]
			*.[[CbC reporting page]]
	* [[Funds transfer pricing]]		* [[Funds transfer pricing]]
	* [[Internal trading]]		* [[Internal trading]]

2016-11-16T11:42:54Z

Removed link

← Older revision		Revision as of 11:42, 16 November 2016
Line 31:		Line 31:
	* [[Arm’s length principle]]		* [[Arm’s length principle]]
	* [[Base erosion and profit shifting]]		* [[Base erosion and profit shifting]]
	* [[FTP]]
	* [[Funds transfer pricing]]		* [[Funds transfer pricing]]
	* [[Internal trading]]		* [[Internal trading]]

2016-11-15T17:48:46Z

Add heading.

2016-11-13T10:10:51Z

Update.

← Older revision		Revision as of 10:10, 13 November 2016
Line 23:		Line 23:
	2.		2.

	~~Broader~~ management and analysis of transfer prices, not only from a tax perspective.		'Transfer pricing' can also refer more broadly to the management and analysis of transfer prices, not only from a tax perspective.

2016-11-13T10:09:09Z

Expand.

← Older revision		Revision as of 10:09, 13 November 2016
Line 1:		Line 1:
	''Tax''.		1.

			''Tax''

	An area of taxation which examines the prices paid between related parties, usually companies in the same group.		An area of taxation which examines the prices paid between related parties, usually companies in the same group.
Line 17:		Line 19:

	However, the tax transfer pricing adjustments in the local foreign country tax assessments would prevent any tax avoidance in this case, by adding back to the foreign country taxable profits the amounts of any overcharges, effectively restating the local taxable profits as if arm's length prices had been charged.		However, the tax transfer pricing adjustments in the local foreign country tax assessments would prevent any tax avoidance in this case, by adding back to the foreign country taxable profits the amounts of any overcharges, effectively restating the local taxable profits as if arm's length prices had been charged.


			2.

			Broader management and analysis of transfer prices, not only from a tax perspective.

2016-08-24T12:03:40Z

Add link.

← Older revision		Revision as of 12:03, 24 August 2016
Line 23:		Line 23:
	* [[Base erosion and profit shifting]]		* [[Base erosion and profit shifting]]
	* [[FTP]]		* [[FTP]]
			* [[Funds transfer pricing]]
	* [[Internal trading]]		* [[Internal trading]]
	* [[Thin capitalisation]]		* [[Thin capitalisation]]

2016-06-14T14:33:16Z

Add link.

← Older revision		Revision as of 14:33, 14 June 2016
Line 22:		Line 22:
	* [[Arm’s length principle]]		* [[Arm’s length principle]]
	* [[Base erosion and profit shifting]]		* [[Base erosion and profit shifting]]
			* [[FTP]]
	* [[Internal trading]]		* [[Internal trading]]
	* [[Thin capitalisation]]		* [[Thin capitalisation]]

2015-11-13T15:49:04Z

Colour change of example headers

← Older revision		Revision as of 15:49, 13 November 2015
Line 8:		Line 8:


	'''Example'''		<span style="color:#4B0082">'''Example'''</span>

	If the tax transfer pricing rules did not exist, a parent company could - for example - achieve a tax advantage by overcharging some of its foreign-resident subsidiaries for goods or services.		If the tax transfer pricing rules did not exist, a parent company could - for example - achieve a tax advantage by overcharging some of its foreign-resident subsidiaries for goods or services.