Post by account_disabled on Mar 16, 2024 0:25:51 GMT -6
To document according to Article 1 of the Corporate Income Tax Law, all the above information must also be provided. New Category of Controlled Transactions – Restructuring In addition to the categories of controlled transactions described above, the form amendments also result in the expansion of reporting obligations in the area of restructuring transactions. Until now when reporting restructuring transactions entities have chosen one of four categories - compensated or uncompensated - for either cost or revenue aspects. The revised form provides for up to 1,000 types of restructuring-related transactions. Categories of restructuring include mergers, spin-offs and acquisitions, share exchanges, transfers.
Of intangible assets and rights to intangible assets, disposal or contribution in kind of an enterprise or an organized part of an enterprise, and other restructuring activities resulting in the reorganization or transfer of an enterprise. Activities AWB Directory Staff. Next, after selecting the restructuring transaction category, you need to select the appropriate fields related to the restructuring compensation type. To do this you must choose one of the cash or non-monetary options Receive or Pay. The last option corresponds to the situation where the entity does not pay or receive any form of remuneration related to the transfer of risks or rights in the functional assets. The above information will also be reported for transactions that are exempt.
A from documentation obligations, as well as for unincorporated contracts and corporate, joint venture, or contracts of a similar nature. It is worth noting that statistics on the activities of the State Administration of Taxation in the field of transfer pricing supervision published at the 10th Transfer Pricing Forum showed that restructuring-related irregularities discovered during the supervision process accounted for . All types of violations. Changes in Financial Transaction Reporting Financial transactions such as loans, guarantees and guarantees and liquidity management within the group Cash pooling are basic transactions entered into between related entities. While Treasury responded to some questions.
Of intangible assets and rights to intangible assets, disposal or contribution in kind of an enterprise or an organized part of an enterprise, and other restructuring activities resulting in the reorganization or transfer of an enterprise. Activities AWB Directory Staff. Next, after selecting the restructuring transaction category, you need to select the appropriate fields related to the restructuring compensation type. To do this you must choose one of the cash or non-monetary options Receive or Pay. The last option corresponds to the situation where the entity does not pay or receive any form of remuneration related to the transfer of risks or rights in the functional assets. The above information will also be reported for transactions that are exempt.
A from documentation obligations, as well as for unincorporated contracts and corporate, joint venture, or contracts of a similar nature. It is worth noting that statistics on the activities of the State Administration of Taxation in the field of transfer pricing supervision published at the 10th Transfer Pricing Forum showed that restructuring-related irregularities discovered during the supervision process accounted for . All types of violations. Changes in Financial Transaction Reporting Financial transactions such as loans, guarantees and guarantees and liquidity management within the group Cash pooling are basic transactions entered into between related entities. While Treasury responded to some questions.