Tag

Controlled entities
11
November

Price Transfer: Methods, Documentation, and Advance Agreements

Key points: Controlled transactions must comply with the arm's-length principle; otherwise, taxable profit increases. Accepted methods also include the margin method.
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04
October

Controlled foreign entities. When undistributed profits are taxed at the individual level.

Key points: A foreign entity is considered controlled when the individual, alone or together with related persons, holds more than 50% of the rights. Undistributed profit….
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