Transfer Pricing penalties: is it OK to apply penalty for the late submission of the report on controlled transactions for the period before January 01, 2017?
The spirit of the international community of TP professionals
Impressions of participation in the Global Transfer Pricing Forum in Munich under the auspices of the International Tax Review
Bulgaria is excluded from the list of “low tax” jurisdictions for TP purposes
Transfer pricing penalties: general overview
30 % adjustment under subpara. 140.5.4 of the Tax Code of Ukraine from now on will cover one more kind of transactions. What do we think about practical application of new rules?
The list of legal forms of non-residents who do not pay income tax (corporate tax), including tax on income received outside the state of such non-residents’ registration, and /or are not tax residents of the state in which they are registered as legal entities