Transfer Pricing Newsletter 02 |
As noted in the previous Newsletter, the new Income Tax Law includes transfer pricing –TP– rules. This new legislation will take effect on January 1, 2013. Since we are just a few months away from the law taking effect, it is critical for a company that has transactions with non-resident related parties to evaluate and determine whether the prices used in such transactions comply with the arm’s length principle.
Transfer Pricing Newsletter 02
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