Haq, Ikramul

Scope of CbC reporting and TP documentation requirements / Ikramul Haq .-- , 2018


Disponible únicamente en formato electrónico.
Resumen.

Pakistan, in the wake of signing the Multilateral Convention on Mutual Administrative Tax Matters, has implemented BEPS Action 13 by making changes in the Income Tax Ordinance 2001 and the Income Tax Rules 2002. This article highlights the amendments made and explains the ensuing treatment of CbC reporting and TP documentation requirements.


PRECIOS DE TRANSFERENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
APLICACION
PAKISTAN

International Transfer Pricing Journal 385-3074 v. 25, n. 4, July/August 2018, 11 p.

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