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Kra vat 3 forms3/12/2023 information on the resident company and related companies concerning operations carried out for no consideration, loans and borrowings, any advance pricing agreement (APA) or tax ruling between the related company and tax administration of another country and justification of the pricing policy in relation to compliance with arm's length principles and.information on the multinational enterprise (“ MNE”) of which the resident company is part, including identification of the ultimate parent company, main activities of the MNE, transfer pricing policy of the MNE in relation to the resident company, intangible assets held by the MNE and used by the resident company and any MNE restructuring affecting the resident company. identification of the resident company.2022-101/MEFP/SG/DGI of 15 April 2022 was issued by the Ministry of Economy and Finances to clarify that under Burkina Faso’s transfer pricing reporting requirements the following information is to be disclosed: BURKINA FASO: Transfer pricing reporting requirements clarified
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