International transfer pricing 20152016 slideshare. Conversion from pdf to ppt works on all computers the operating system you use doesnt matter. Transfer prices among components of an enterprise may be used to reflect allocation of resources among such components, or for other purposes. Transfer pricing practice meanwhile, at a national association for business. Web to pdfconvert any web pages to highquality pdf files while retaining page layout, images, text and. Ipeo ax definitions relating to t p structure of the indian tp can be shown as coverage definitions methods documentation accountants report penalties administrative relevant section rule section 92a, 92b, 92f and rule ioa section 92c and rules 10b and ioc section 92d and rule iod section 92e and rule. Ppt to pptx convert your ppt to pptx for free online. Choose to ppt choose ppt or any other format you need as a result more than 200 formats supported download your ppt. Pricing methods the pricing decision is also depending on demand and supply of the commodity. To learn about the other presentation options and lync meeting room features, including your options for audio, video, participants, and layouts, see introduction to lync meeting room or details about the meeting room for microsoft 365 users if you need to present powerpoint slides, youll need to upload your presentation a different way. This 2015 edition is the latest development of a work begun over two decades ago and is now in its 15th iteration. Office 365 business essentials office 365 business. Transfer pricing methods powerpoint ppt presentation. Dokumen penentuan harga transfer tp doc dokumen yang diselenggarakan oleh wajib pajak sebagai.
Transfer pricing methods transfer price is the value placed on a transfer goods or services in transactions in which at least one of the two parties involved is a profit center. Winner of the standing ovation award for best powerpoint templates from presentations magazine. Oecd invites public input on the possible solutions to the tax challenges of digitalisation february 2019. When you convert pdf to ppt, your powerpoint document will be completely editable. Transfer pricing introduced from ay 2002 03 for international transactions extended to specified domestic transactions sdt from ay 20 14 sections 92 to 92f amended to include reference to sdt however, similar amendments to rules 10 to 10e yet to be carried out methodology to compute alp is primarily provided in rules. Microsoft powerpoint with a microsoft 365 subscription is the latest version of powerpoint. Transfer pricing practical cases pharmaceutical sector. Transfer pricing planning opportunity parent country a sub country b consolidated total profit reported on tax return 700 300 1,000 tax rate 40% 10% tax liability before change to transfer price 280 30 310 global effective tax rate etr 31% effect of transfer pricing change on etr total profit after using transfer pricing to shift. Methods of transfer pricing cost based transfer pricing market based transfer pricing negotiated transfer pricing 4. Specific facts of any transaction which could have an impact on a tax holiday need to be examined. Domestic transfer pricing is applicable only where value of specified domestic transactions crosses 5 crs while computing the aggregate value of transactions. The file contains information on visual effects inside the slides. Let the file convert and you can download your ppt file right afterwards. Transfer pricing department of accounting faculty of management and finance university of colombo 2.
Theyll give your presentations a professional, memorable appearance the kind of sophisticated look that. Basic provisions, issues and latest developments introduction to transfer pricing transfer pricing regulations in india sec. Technical material is updated with each new edition and this book is correct as at 15 september 2012. You will be able to move and adjust pictures, format text, and alter individual text boxes and shapes. Ipeo ax definitions relating to t p structure of the indian tp can be shown as coverage definitions methods documentation accountants report penalties administrative relevant section rule section 92a, 92b, 92f and rule ioa section 92c and rules 10b and ioc section 92d and rule iod section 92e and rule ioe section 271aa. Microsoft powerpoint, slide presentation software, ppt. A few key points about transfer pricing acct7310 may 1, 20. Convert to 3fr arw bmp cr2 crw dcr dng dwg dxf emf eps. Transfer pricing ppt cover slide transfer pricing ppt slide 1 transfer pricing. Previous versions include powerpoint 2016, powerpoint 20, powerpoint 2010, powerpoint 2007, and powerpoint 2003. Attached ppt cover following topics related to transfer pricing.
A free powerpoint ppt presentation displayed as a flash slide show on id. The value assigned to the goods or services sold or rented. While the transfer pricing practice was part of the oct. For example, if a subsidiary company sells goods to a. Compare office 365 plans in order to choose the best option for you. Transfer pricing preparation of the transfer pricing. Achieve more with the always uptodate apps and services in office 365. Transfer pricing audit transfer pricing audit how is different from how is different from oth f di d d b l her types of audits mandated by law ytransfer pricing audit required under sec 92e r. Value of the international transactions to be excluded value of transactions between 2 units of the same company to be covered when undertaken with a tax holiday unit. Transfer pricing global reference guide 2 transfer pricing global reference guide planning transfer pricing strategies which support a companys business activities and tax return position and transfer pricing practices on a global basis require knowledge of a complex web of country tax laws, regulations, rulings, methods and requirements. International transfer pricing 201516, now in its 15th edition is an easy to. Tp analytics wants to help multinationals comply with existing transfer pricing regulations at a reasonable cost.
In addition, you can also add elements exclusive to powerpoint. The money transfer slides for powerpoint will complement existing financial presentations. Transfer pricing refers to the setting, analysis, documentation, and adjustment of charges made between related parties for goods, services, or use of property including intangible property. Thus, we are making the report templates below free to. The transfer price should be similar to the price that would be charged if the product were sold to outside customers or purchased from. Transfer pricing documentation file abc ltd financial year 20 1 march 2014. Although there has been substantial interest in this problem among academics, many managers regard it as unsolved or unsolvable. Download one of our report templates and input your information within the data fields. Ppt transfer pricing methods powerpoint presentation, free. A programme introduced by the oecd in july 20, that established. Deloittes transfer pricing professionals assist taxpayers with home country and foreign documentation requirements by preparing transfer pricing documentation reports that analyze the arms length nature of their intercompany prices. Ppt transfer pricing regulations powerpoint presentation.
At the ninth session of the united nations committee of experts on international cooperation in tax matters in october 20, a. Oecd expands transfer pricing country profiles to cover 55 countries 18 june 2019. The resale price method evaluates whether the amount charged in a controlled transaction is arms length by reference to the gross profit margin realized in comparable uncontrolled transactions. Technical material is updated with each new edition and this book is correct as of 30 april 2015. Use pdf download to do whatever you like with pdf files on the web and regain control. Select pptx as the the format you want to convert your ppt file to. Worlds best powerpoint templates crystalgraphics offers more powerpoint templates than anyone else in the world, with over 4 million to choose from. Transfer pricing rules, with a mandatory documentation requirement, enforced through an active and rapidly expanding audit and investigation programme. We provide a rich, detailed, and direct account of transfer pricing for tax purposes, as. The transfer pricing problem is a difficult and frustrating one. Apart from online banking and modern technology in finances, the powerpoint money transfer template could present ecommerce concepts.
Intercompany transactions special issues for projects. For the above reasons any multinational doing business in china and the region needs to have their head firmly around transfer pricing, in particular what it is, how to manage it and. Transferdefined as the mere change in job, place of work without affecting pay, position orresponsibilitiespurpose to retain employees to recognise the achievement fillup vacanciestypes replacement transfer versatility transfer shift transfer remedial transfer 2. The basic purpose of the transfer pricing law is to make sure that the transaction between related parties is at arms length price market price. Domestic transfer pricing navigating new challenges 11 the term business transacted has a wider connotation than transfer of goods and services. Actions 8, 9 and 10 september 2014, december 2014, june 2015 revised chapter i and chapter vi and viii of the oecd guidelines revised chapter ix. In hard copy form, this 20 14 edition is the latest development of a work begun.
The official definition of this method can be found in 26cfr 1. Powerpoint slide on transfer pricing compiled by ca azad jaiswal. Theyll give your presentations a professional, memorable appearance the kind of sophisticated look that todays audiences expect. Introduction to transfer pricing principles, methods and. Get always uptodate office applicationslike word, excel, powerpoint, outlook, and onenotethat you know and trust. Background legislation transfer pricing methods transfer pricing. Transfer pricing is the setting of the price for goods and services sold between controlled or related legal entities within an enterprise. The steps to install the 2016 or 20 versions of office professional plus, office standard, or a standalone app such as word or project might be different if you got office through one of the following. What the traffic can bear pricing skimming pricing penetration pricing 2. Transfer pricing country profile updated october 2017 summary reference the arms length principle 1 does your domestic legislation or regulation make reference to the arms length principle.
In hard copy form, this 2014 edition is the latest development of a work begun. One of its key elements is the international shifting of profits, for example, through transfer pricing that big enterprises use to crosssubsidise their. With full versions installed on your pc or mac, theres no need for. Transfer pricing sample seminar presentation and project. If you bought office for personal use through your company, see install office through hup. Therefore, these slides could be used along with data charts, diagrams, or marketing strategies. Instantly download completely editable easytouse professionally designed powerpoint transfer pricing template for highimpact presentations.
It was first introduced to store the data in powerpoint 97 editor. Stores a set of individual slides with text, graphics, video, and audio information. Explains the importance of transfer pricing to multinationals and the benefits and challenges. A file to store the generated presentations and microsoft powerpoint slide shows with the ability to edit them. Install office 365 on your mac, pc, tablets, and phones. Ppt transfer pricing powerpoint presentation, free download id. Instantly download completely editable easytouse professionally designed. If your pdf is in a presentation format, the conversion should be no problem. Download and install or reinstall office 2016 or office 20. New transfer pricing requirements in china frequently asked questions selection and application of transfer pricing methods including rationale and support for selection of transfer pricing method, whether the comparable data can support a reliable application of the selected transfer pricing method, assumptions and judgments. Practical manual on transfer pricing the united nations.
Tp means the value or price at which transactions take place amongst related parties. If you have a mac you can open ppt files in keynote as well as microsoft powerpoint. Transfer transfer pricing penentuan harga dalam transaksi afiliasi. Attribution of profits to permanent establishments. Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. With respect to tax holiday undertakings, the following transactions are likely to. Pdf to ppt converter convert pdf to powerpoint online free.
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