Sentence examples similar to documentation of transfer pricing from inspiring English sources

Indeed, the abuses of transfer pricing are becoming more evident.

— Maura Parsons, Deputy Director, Head of Transfer Pricing in HMRC Business International and Chair of HMRC's Transfer Pricing Board.

Such description might be based on the categorisation provided for in table 2 of the Annex III of Chapter V of the OECD "Transfer Pricing Guidelines on Documentation".

Good documentation of transfer-outs and transfer-ins are needed to keep track of national outcomes.

All of these are cases of what is known as "transfer pricing".

We need to reform the rules on transfer pricing, the crazy rules that allow transfer of profits.

Apple is taking advantage of poor IRS transfer pricing enforcement and how Treasury interprets U.S. transfer pricing law.

Australia is to become the third country in the world to enter into new transfer pricing documentation standards to crack down on multinational tax avoidance.

In this year's budget, Australia committed to sign up to the Organisation for Economic Cooperation and Development's new transfer pricing documentation standards, which will come into force on 1 January 2016.

Introduction of UK to UK transfer pricing rules, coupled with the merging of the thin capitalisation rules with the transfer pricing rules (enacted by the Finance Act 2004).

Transfer pricing, or booking the price of intercompany transfers of assets at sometimes artificially low rates, is a particular minefield for the authorities.