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3 — Financial information Regeling aanvullende documentatieverplichtingen verrekenprijzen

Financial information

a. Annual local entity financial accounts for the fiscal year concerned. If audited statements exist they should be supplied and if not, existing unaudited statements should be supplied.

b. Information and allocation schedules showing how the financial data used in applying the transfer pricing method may be tied to the annual financial statements.

c. Summary schedules of relevant financial data for comparables used in the analysis and the sources from which that data was obtained.

Regeling
Regeling aanvullende documentatieverplichtingen verrekenprijzen
Soort
Ministeriële regeling
Geldend vanaf
01-01-2018
BWB-id
BWBR0037475
Versie
2018-01-01_0

In de hele regeling · Officiële tekst op wetten.overheid.nl