Post by account_disabled on Mar 14, 2024 8:19:18 GMT
Of the year of 2016 Amendments to the free flow of data regulations have had a significant impact on the reporting obligations of relevant entities. The current filing will be replaced by the first submission of so-called transfer pricing information. statement. . Transfer price information will be sent by electronic communication and prepared according to the electronic document template contained in the public information bulletin. The declaration is submitted by entities that are obliged to prepare annual transfer pricing documentation and entities that benefit from exemptions under Article 1. Point 1 of the Corporate Income Tax.
Law provides an exemption only for controlled transactions concluded between domestic entities that do not generate tax losses and do not enjoy exemptions. For exempt transactions, taxpayers AWB Directory submit a simplified version of the declaration which, in addition to the general section and financial data, only has to indicate the type and value of the transaction in question. Please remember that the documentation obligation and therefore reporting also apply to transactions carried out directly or indirectly with entities whose place of residence, registered office or management body is located in the territory of a country.
That practices harmful tax competition, so-called tax havens. . This information should be submitted by the end of the ninth month following the end of the tax year. Based on the so-called However for this deadline has been extended. If the original deadline expires between month month and month month year, the new deadline for filing a statement has been extended to the end of year. On the other hand, if the original deadline is valid from day, month, day to day, year, month, the period will be extended by an additional month. The range of data required in the transfer pricing information is much broader than.
Law provides an exemption only for controlled transactions concluded between domestic entities that do not generate tax losses and do not enjoy exemptions. For exempt transactions, taxpayers AWB Directory submit a simplified version of the declaration which, in addition to the general section and financial data, only has to indicate the type and value of the transaction in question. Please remember that the documentation obligation and therefore reporting also apply to transactions carried out directly or indirectly with entities whose place of residence, registered office or management body is located in the territory of a country.
That practices harmful tax competition, so-called tax havens. . This information should be submitted by the end of the ninth month following the end of the tax year. Based on the so-called However for this deadline has been extended. If the original deadline expires between month month and month month year, the new deadline for filing a statement has been extended to the end of year. On the other hand, if the original deadline is valid from day, month, day to day, year, month, the period will be extended by an additional month. The range of data required in the transfer pricing information is much broader than.