Unit 1 General provisions. Practical application.
|1||Key issues of the practical application of transfer pricing legislation|
|2||Related persons; definition peculiarities|
Unit 2 Methodology of setting the normal price
|1||Definition of comparative transactions|
|3||Methods of setting the normal price for a controlled transaction. Analysis of the existing methods of determining the normal price in view of the company’s peculiarities|
Unit 3 Reporting. Tax control.
|1||Reporting. Submission of documents.|
|3||Tax payers’ responsibility|
|4||Adjustments of tax liabilities|
|5||Approval of the price by the controlling agency|
Unit 4 Practical introduction of the transfer pricing methodology
|1||Implementation of TP methodology in the company|
|2||Practical application of transfer pricing legislation|