Beruflich Dokumente
Kultur Dokumente
PRICING
Presentation Overview
Transactions
2006
Introduction of legislation
2013
Law Revised
2008
Regulation Revised
Issue of regulation
Transfer pricing Unit
established
2015
Requiring transactions
details along with an audit
certification at the time of
filing tax returns
Purpose of transfer pricing provisions
Traditional Transactional
Transaction Profit Method
Method
Comparable Profit Split Method
Uncontrolled Price
Method
Resale Price Method Transactional Net
margin Method
Cost Plus Method
Most Appropriate Method
Determination of ALP using one of the
prescribed methods