Khalil, Mahmoud M. Abdellatif
Towards a comprehensive transfer pricing framework to foster tax compliance in Egypt / Mahmoud M. Abdellatif .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
A comprehensive framework for transfer pricing is essential to ensure MNEs' compliance with transfer pricing legislation and guidelines. The transfer pricing framework in Egypt at present is incomprehensive because of the lack of compendious transfer pricing guidelines and because the tax administration does not have sufficient resources and capacity. To amend this, it is necessary to issue comprehensive transfer pricing guidelines in a timely manner; to build the tax authorities' transfer pricing capacity; to extend the usage of information technology; and to introduce safe harbour measures in order to simplify transfer pricing provisions and minimize the compliance burden and costs.
PRECIOS DE TRANSFERENCIA
ADMINISTRACION TRIBUTARIA
COSTES DE CUMPLIMIENTO
EGIPTO
International Transfer Pricing Journal 1385-3074 v. 26, n. 5, September / October 2019, p. 345-352
Towards a comprehensive transfer pricing framework to foster tax compliance in Egypt / Mahmoud M. Abdellatif .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
A comprehensive framework for transfer pricing is essential to ensure MNEs' compliance with transfer pricing legislation and guidelines. The transfer pricing framework in Egypt at present is incomprehensive because of the lack of compendious transfer pricing guidelines and because the tax administration does not have sufficient resources and capacity. To amend this, it is necessary to issue comprehensive transfer pricing guidelines in a timely manner; to build the tax authorities' transfer pricing capacity; to extend the usage of information technology; and to introduce safe harbour measures in order to simplify transfer pricing provisions and minimize the compliance burden and costs.
PRECIOS DE TRANSFERENCIA
ADMINISTRACION TRIBUTARIA
COSTES DE CUMPLIMIENTO
EGIPTO
International Transfer Pricing Journal 1385-3074 v. 26, n. 5, September / October 2019, p. 345-352