PODCAST · education
Tina Wang's show
by Tina Wang
The international standard that OECD member countries have agreedshould be used for determining transfer prices for tax purposes. It is set forthin Article 9 of the OECD Model Tax Convention as follows: where“conditions are made or imposed between the two enterprises in theircommercial or financial relations which differ from those which would bemade between independent enterprises, then any profits which would, butfor those conditions, have accrued to one of the enterprises, but, by reason ofthose conditions, have not so accrued, may be included in the profits of thatenterprise and taxed accordingly”.
Episodes
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Episode 4
This is only a test for movie functions
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Episode 3
Advance pricing arrangement (“APA”) An arrangement that determines, in advance of controlled transactions, an appropriate set of criteria
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Episode 2
The international standard that OECD member countries have agreed should be used for determining transfer prices for tax purposes. It is set forth in Article 9 of the OECD Model Tax Convention as follows: where “conditions are made or imposed between the two enterprises in their commercial or...
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Episode 1
This is my 1st podcast to test
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ABOUT THIS SHOW
The international standard that OECD member countries have agreedshould be used for determining transfer prices for tax purposes. It is set forthin Article 9 of the OECD Model Tax Convention as follows: where“conditions are made or imposed between the two enterprises in theircommercial or financial relations which differ from those which would bemade between independent enterprises, then any profits which would, butfor those conditions, have accrued to one of the enterprises, but, by reason ofthose conditions, have not so accrued, may be included in the profits of thatenterprise and taxed accordingly”.
HOSTED BY
Tina Wang
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