CCS & Co Plt

公司网站 - https://www.ccs-co.com/ 当你以我们的视频及刊物上的内容作为参考时，你需要：查询相关资料是否依然合时、准确和完整；和寻求本身独立的专业意见，因为各别案例所涉及的范围和层面皆不同。 When you apply the content in our videos and publications as a reference, you need to: check the information contained therein whether it’s up-to-date, accurate and complete, and seek your own independent professional advice, this is because the scope and extent involved in each individual case are different.

Tuesday, March 16, 2021

#Transfer Pricing 转让定价: 21 - 转让定价与国际避税 – 1：跨国关联企业简介

1. 分成4部分:

👉 跨国关联企业简介

👉 转让定价含义与成因

👉 转让定价的形式与影响因素

👉 跨国公司转让定价策略

2. 今天我们只看 👉 跨国关联企业简介

3. 下载 pdf 阅读

👉 公司网站 https://www.ccs-co.com/post/ccsinsights2-2021

👉 公司 Telegram http://bit.ly/YourAuditor

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

#转让定价实务问答系列

1 - 么是同期资料和当中的主体文档、本地文档、国别报告，以及特殊事项文档

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-faq-1.html

2 - 准备同期资料 [Contemporaneous Transfer Pricing Documentation] 的目的是什么?

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-faq-2-contemporaneous.html

3 - 主体文档 [Master File] 主要内容有哪些?

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-faq-3-master-file.html

4 - 本地文档 [Local File] 主要内容有哪些?

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-faq-4-local-file.html

5 - 税收局为什么好像只查我?

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-faq-5.html

6 - Form C 内的《关联业务往来信息》与转让定价同期资料内容和要求有什么不一样?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-6-form-c.html

7 - 税收局是否要求企业在年度申报时，提交同期资料?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-7.html

8 - 企业如果没有按规定准备转让定价同期资料，有何风险?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-8.html

9 - 同期资料准备的合规标准有哪些?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-9.html

10 - 本地转让定价文档 [Local File]中关联交易可接受的转让定价方法有哪些?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-10-local-file.html

11 - 本地转让定价文档 [Local File]中需要重点关注关联方的哪些信息?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-11-local-file.html

12 - 企业提交的同期资料中，有哪些常见问题?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-12.html

13 - 转让定价可比性分析中为什么要进行财务分析?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-13.html

14 - 税收局在做转让定价的财务分析，大概会包括哪些内容?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-14.html

15 - 转让定价中的财务分析有哪些方法和技巧?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-15.html

16 - 在转让定价的财务分析中有哪些财务指标可以运用?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-16.html

17 - 在转让定价上如何进行财务分析信息的筛选?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-17.html

18 - 这样一家公司你说税收局查不查【转让定价调查中财务分析的侧重点主要包括哪些】?

https://ccsyourauditor.blogspot.com/2021/05/transfer-pricing-faq-18.html

19 - 如何通过财务分析，对企业的功能有初步了解?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-19.html

20 - 如何进行关联交易和非关联交易的净利率分析？

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-20.html

#Transfer Pricing 转让定价系列

1 - 转让定价，究竟是骗术还是魔术
[A critique of Transfer Pricing: It's not art, science - its magic!]

https://ccsyourauditor.blogspot.com/2021/01/tp-1-critique-of-transfer-pricing-its.html

2.1 - 宜家家居玩转转让定价，绝世经典
[Ikea: flat pack tax avoidance through Transfer Pricing Arrangement]

https://ccsyourauditor.blogspot.com/2021/01/tp-21-ikea-flat-pack-tax-avoidance.html

2.2 - 宜家家居玩转转让定价，2009年至2014年在欧盟避税估计10亿欧元
[IKEA transfer pricing strategy: disassembly instructions]

https://ccsyourauditor.blogspot.com/2021/01/tp-22-2009201410-ikea-transfer-pricing.html

2.3 - IKEA 玩转转让定价，天衣无缝大师级的税筹 10亿欧元
[IKEA transfer pricing strategy: disassembly instructions]

https://ccsyourauditor.blogspot.com/2021/01/tp-23-ikea-10-ikea-transfer-pricing.html

3 - 转让定价: 您需要知道的5件事
[5 things you should know about Transfer Pricing]

https://ccsyourauditor.blogspot.com/2021/01/tp-3-5-5-things-you-should-know-about.html

4 - 转让定价: 税基侵蚀和利润转移的由来
[About BEPS, Base Erosion and Profit Shifting]

https://ccsyourauditor.blogspot.com/2021/01/tp-4-about-beps-base-erosion-and-profit.html

5 - 转让定价: 没有最好，只有“被认为”最适合的方式
[Selection of Methods (How, Why and Use of Methods)]

https://ccsyourauditor.blogspot.com/2021/01/tp-5-selection-of-methods-how-why-and.html

6 - 谁需要准备转让定价文档
[Who should prepare Transfer Pricing Documentation]

https://ccsyourauditor.blogspot.com/2021/01/tp-6-who-should-prepare-transfer.html

7 - 马来西亚的 “转让定价”
[Transfer Pricing In Malaysia]

https://ccsyourauditor.blogspot.com/2021/01/tp-7-transfer-pricing-in-malaysia.html

8 - 关于“独立交易原则”，马来西亚有什么立法或法规?
[How Malaysia's legislation or regulation make reference to the Arm’s Length Principle?]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-8-how-malaysias.html

9 - “独立交易原则”的由来
[A brief History of the Arm’s Length Principle]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-9-brief-history-of.html

10 - OECD 转让定价指南在马来西亚所扮演的角色
[Role of the OECD Transfer Pricing Guidelines under Malaysia legislation]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-10-oecd-role-of-oecd.html

11 - 马来西亚有任何法律或法规为“关联方”作出定义吗？
[Any Malaysia legislation or regulation provide a definition of related parties?]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-11-any-malaysia.html

12 - 马来西亚的转让定价方法
[Transfer Pricing Methods in Malaysia]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-12-transfer-pricing.html

13 - 马来西亚"转让定价"方法的遴选准则
[Criterion uses in Malaysia for the application of transfer pricing methods]

https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-13-criterion-uses-in.html

14 - 制药行业，如疫苗生产商行业特点及转让定价的问题

[Nature of the business/industry and market conditions of Pharmaceutical Industry]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-14-nature-of.html

15 - 有谁可以做 Transfer Pricing？

[Transfer Pricing Documentation Step BY Step]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-15-transfer-pricing.html

16 - 积极主动准备可能发生的“转移定价”审计

[5 Ways to be Proactive and Prepared for Transfer Pricing Audits]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-16-5-ways-to-be.html

17 - “转移定价”，与你有关吗 [Transfer Pricing, Is it applicable to you]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-17-transfer-pricing-is.html

18 - “转移定价”的 3A2A法则

[Transfer Pricing - Rule of 3A2A]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-18-3a2a-transfer.html

19 - 选择好转让定价的会计师或税务顾问，切实做好关联交易同期资料准备

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-19.html

20 - 跨国关联企业一般有着共同的目标，并由一个中心进行控制

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-20.html

21 - 转让定价与国际避税 – 1：跨国关联企业简介

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-21-1.html

22 - 本地公司，也中税收局追查转让定价文档

[Transfer Pricing Document]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-22-transfer-pricing.html

23 - 成本分摊协议什么来的

[Cost Contribution Arrangement]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-23-cost-contribution.html

24 - 成本分摊协议核心要素 – 参与方

[Cost Contribution Arrangement - Participants]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-24-cost-contribution.html

25 - 成本分摊协议核心要素 – 成本

[Cost Contribution Arrangement - Cost]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-25-cost-contribution.html

26 - 成本分摊协议核心要素 – 参与者贡献的数额

[Cost Contribution Arrangement - Contribution]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-26-cost-contribution.html

27 - 成本分摊协议核心要素 – 成本分摊是否恰当

[Cost Contribution Arrangement - Whether Proportionate Sharing is Appropriate]

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-27-cost-contribution.html

28 - 成本分摊协议核心要素 – 加入支付和退出补偿

[Cost Contribution Arrangement - Entry, Withdrawal and Termination

https://ccsyourauditor.blogspot.com/2021/04/transfer-pricing-28-cost-contribution.html

☘️☘️☘️☘️☘️☘️☘️☘️☘️☘️

1. 特讯 51：2021年1月1日起，请注意转移定价（Transfer Pricing）

https://ccsyourauditor.blogspot.com/2020/12/51202111transfer-pricing.html

2. Issue No. 15/2021 ：一旦税务局作出要求，需要在14天内提交转让定价文档

https://ccsyourauditor.blogspot.com/2021/03/issue-no-152021-14.html

3. Issue No. 38/2021 ：联合国发布新的 2021 年转让定价实用手册

[UN releases New 2021 Practical Manual on Transfer Pricing]

https://ccsyourauditor.blogspot.com/2021/06/issue-no-382021-2021-un-releases-new.html

#CbCR

#ComparabilityAnalysis
#ControlledTransaction
#ComparableUncontrolledPriceMethod
#ContemporaneousTransferPricingDocumentation
#CostContributionArrangement
#CostPlusMethod
#CUP
#EarningsStrippingRules
#FAR
#FunctionalAnalysis
#IntragroupFinancing
#IntraGroupServices
#LocalFile
#MalaysianTransferPricingGuidelines
#MasterFile
#OECD
#ProfitSplitMethod
#RelatedPartyTransaction
#ResalePriceMethod
#TransactionalNetMarginMethod
#TNMM
#TransferPricingMethods
#TPDocument
#WhatIsTransferPricing

#马来西亚转让定价
#什么是转让定价

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1. 网站 ✍️ https://www.ccs-co.com/

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CCS & Co Plt

Tuesday, March 16, 2021

#Transfer Pricing 转让定价: 21 - 转让定价与国际避税 – 1：跨国关联企业简介

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Tuesday, March 16, 2021

#Transfer Pricing 转让定价: 21 - 转让定价与国际避税 – 1： 跨国关联企业简介

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#Transfer Pricing 转让定价: 21 - 转让定价与国际避税 – 1：跨国关联企业简介