Tuesday, August 31, 2021

如何像大家姐一样思考:59 - 今天是国庆日,假如需要工作,薪水是怎样算的?











1. 马来西亚有着3个劳工法

👉 1955年劳工法令【Employment Act 1955】

👉 1950年沙巴劳工法

👉 1952年砂拉越劳工法

2. 谁在上述劳工法的保障范围内?

🌻 请阅读这篇文章 - http://bit.ly/39o6lh5 🌻

3. 1955年劳工法令第 60D(1)条文:

👉 任何员工,将可以享有11天的有薪公共假期【⚠️ 沙巴:S 103 - 14天 / ⚠️ 砂拉越:S 104 - 16 天】

👉 所谓的有薪公共假期,意思就是说:当天员工不用做工,都有薪水🤞

4.  在这 11/14/16 天的有薪公共假期中,其中5天 【沙/砂:4天】是法定的:

~ 国庆日【the National Day】

~ 国家元首华诞【the Birthday of the Yang di-Pertuan Agong】

~ 苏丹或州元首华诞或联邦直辖区日(视各别州属而定)

【the Birthday of the Ruler or the Yang di-Pertua Negeri, as the case may be, of the State in which the employee wholly or mainly works under his contract of service, or the Federal Territory Day】

~ 劳动节【the Workers’ Day】

~ 马来西亚日【Malaysia Day】【仅限1955年劳工法】

🤔🤔🤔🤔🤔🤔🤔🤔🤔

5. 什么是法定假期【Statutory Holidays】呢?

6. 所谓法定假期,意思就是说这5天假期:

👉 不能用其他天替代

👉 如果老板要员工上班,就一律视为 - 加班

👉 除了基本的底薪,还得补加班费 [也就是说 - 付 extra 的薪水]

🙋‍♂️🙋‍♂️🙋‍♂️🙋‍♂️🙋‍♂️🙋‍♂️🙋‍♂️🙋‍♂️

7.  问题 : 今天如果有做工,薪水怎样算?【What is the Pay?】

【⚠️ 注意 ⚠️,不在劳工法框架范围的员工,我们排除在外】

8. 如果老板要员工上班的话,根据 1955年劳工法令第 60D(3)(a)条文 [沙砂也一样,只是条文不一样]:

~ 除了他原本享有的薪水外;

~ 还得付额外的两天薪水,以 ORP 计算

9. 老板们,⚠️请注意⚠️:

👉 即使当天员工只做3个小时工 [只要不超过他平常的工作时间,比如:大部分的公司都是8个小时],依然享有两天额外的薪水

10. 问题 : 假如当天加班呢?也就是说工作超出正常的工作时间【What if has to work OT?】

11. 假设公司上班时间是:

~ 早上9点到旁晚6点

~ 傍晚6点后的工作,叫做加班【OT】

12.如果老板当天不但要员工上班,同时还得加班,根据1955年劳工法令第60D(3)(aa)条文 [沙砂亦然,只是条文不一样]:

~ 任何加班的小时

~ 以时薪 【HRP】 计算,三倍

13. 例子【Example】- 小林:

~ 月薪 :RM1,820

~ 正常工作时间:1天8小时

~ 8月31日【国庆日】,有薪公共假期,但是因工作所需,总共工作量10小时

14. 先计算小林的 ORP 及 HRP:

~ ORP : 1,820/26 = RM70

~ HRP: 70/8 = RM8.75

15. 公司在出8月份的粮的时候,小林除了本身 RM1,820 的薪水 [底薪] 外,由于在有薪公共假期做了10小时的工,因此享有:

~ 8小时的工作:RM70 * 2 = RM140

~ 2 小时的加班:2 × RM8.75 × 3 = RM52.50

16. 如果不明白,可以参考附图

17. 在8月31日【国国庆日】当天做工加上加班,小林总共获得额外 RM192.50 的薪水

18. 假设国庆日,小林不需要上班,那么他的薪水则是 RM1,820

🟢🟢🟢🟢

19. 问题 : 万一【Just In Case】小林在8月31日,只在公司做了2个小时工呢?

20. 答案:参考上述(9)

21. 问题 : 受日薪的员工,在8月31日没有做工,有没有薪水?

22. 答案:只要在劳工法范围内,他们和月薪的员工一样,享有基本的福利或保障,也就是说:他们同样享有一天的薪水

23. 至于 731 付费的 《A - Z 裁员减薪实战与案例》课程详情:https://www.facebook.com/102267244519542/posts/583236489755946/

✳️✳️✳️✳️✳️✳️✳️✳️✳️✳️✳️✳️

✅ #所提供的样本只供参考而已 [免责声明:请注意,所提供的信息虽然权威,但不保证其准确性和合法性。 此网站由世界各地的读者阅读,每家公司的情况都不一样。因此,#同样也建议向您的律师或HR顾问咨询,以确保您的法律解释和决定对您当下的状况是正确的]。

✅ 如果政策具有法律影响,本质上具有诉讼性,对员工有个人影响(如安全程序),用人单位在分发政策之前,强烈建议让律师审查政策。

✅ 确保你与你的律师沟通,让律师审查政策的法律含义和适当的措辞。


1. #员工手册政策
[Employment and Staff Handbook Policies]

👉 https://ccsyourauditor.blogspot.com/2021/04/34-employment-and-staff-handbook.html

2. 员工手册政策 1: #薪酬政策
[Staff Handbook Policies: Remuneration]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-8-hrdf-staff-handbook.html

3. #员工手册政策 2: #禁止吸烟政策
[Staff Handbook Policies: No Smoking Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-9-staff-handbook-policies.html

4. #员工手册政策 3: #药品政策
[Staff Handbook Policies: Drugs Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-10-staff-handbook-policies.html

5. #员工手册政策 4: #酒精政策
[Staff Handbook Policies: Alcohol Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-11-staff-handbook-policies.html

6. #员工手册政策 5: #天气恶劣和公共交通中断政策
[Staff Handbook Policies: Severe Weather and Disruption to Public Transport Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-12-staff-handbook-policies.html

7. #员工手册政策 6: #环境政策
[Staff Handbook Policies: Environmental Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-13-staff-handbook-policies.html

8. #员工手册政策 7: #通讯电子邮件和互联网政策
[Staff Handbook Policies: Communications, Email, and Internet Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-14-staff-handbook-policies.html

9. #员工手册政策 8: #举报政策
[Staff Handbook Policies: Whistleblowing Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-15-staff-handbook-policies.html

10. #员工手册政策 9: #社交媒体政策
[Staff Handbook Policies: Social Media Policy]

👉 https://ccsyourauditor.blogspot.com/2021/04/ccs-insights-16-staff-handbook-policies.html
11. #员工手册政策 10: #通讯电子邮件互联网政策和社交媒体政策
[Staff Handbook Policies: Communications, Email, Internet Policy, and Social Media Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-17-staff-handbook-policies.html
12. #员工手册政策 11: #公司车政策
[Staff Handbook Policies: Company Car Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-18-staff-handbook-policies.html

13. #员工手册政策 12: #私家车补贴政策
[Staff Handbook Policies: Private Car Allowance Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-19-staff-handbook-policies.html

14. #员工手册政策 13: #照顾家属的紧急假政策
[Staff Handbook Policies: Emergency Leave for Care of Dependants Policy]
👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-20-staff-handbook-policies.html

15. #员工手册政策 14: #工作人员搜查政策
[Staff Handbook Policies: Employee Search Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-21-staff-handbook-policies.html

16. #员工手册政策 15: #着装政策
[Staff Handbook Policies: Dress and Appearance Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-22-staff-handbook-policies.html
17. #员工手册政策 16: #职场人际关系政策
[Staff Handbook Policies: Personal Relationships at Work Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-23-staff-handbook-policies.html

18. #员工手册政策 17: #公司外的商业利益政策
[Staff Handbook Policies: Outside Business Interests Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-24-staff-handbook-policies.html

19. #员工手册政策 18: #医疗和牙科预约政策
[Staff Handbook Policies: Time Off for Medical and Dental Appointments Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-24-staff-handbook-policies_26.html

20. #员工手册政策 19 : #员工保留政策
[Staff Handbook Policies: Staff Retention Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-33-staff-handbook-policies.html

21. #员工手册政策 20: #恩恤休假政策
[Staff Handbook Policies: Compassionate Leave Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-26-staff-handbook-policies.html

22. #员工手册政策 21: #员工自携电子设备政策
[Staff Handbook Policies: Bring Your Own Device (BYOD) Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-27-staff-handbook-policies.html

23. #员工手册政策 22: #手机使用政策
[Staff Handbook Policies: Mobile Phone Use Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-28-staff-handbook-policies.html

24. #员工手册政策 23: #工作场所中政治活动政策
[Staff Handbook Policies: Political Activity in the Workplace Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-29-staff-handbook-policies.html

25. #员工手册政策 24: #与工作相关的社交活动政策
[Staff Handbook Policies: Work-related Social Events Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-30-staff-handbook-policies.html

26. #员工手册政策 25: #工作场所的宗教信仰政策
[Staff Handbook Policies: Policy on Religious Observance in the Workplace]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-31-staff-handbook-policies.html

27. #员工手册政策 26: #通知期限政策
[Staff Handbook Policies: Notice Periods Policy]

👉 https://ccsyourauditor.blogspot.com/2021/05/ccs-insights-32-staff-handbook-policies.html

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

#员工辞职或雇佣合约终止系列:

1. 员工辞职或雇佣合约终止: 辞职确认
[Staff Termination and Resignation: Acknowledgement of Resignation]

👉 https://ccsyourauditor.blogspot.com/2021/07/53-staff-termination-and-resignation.html

2. 员工辞职或雇佣合约终止: 辞职面试表格 
[Staff Termination and Resignation: Exit Interview Form]


3. 员工辞职或雇佣合约终止: 解除合约 
[Staff Termination and Resignation: Termination of Employment]

https://ccsyourauditor.blogspot.com/2021/07/56-staff-termination-and-resignation.html

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9oussz

Monday, August 30, 2021

#Transfer Pricing 转让定价: 37 - 没准备转让定价的后果 [Consequence for not Preparing TP Document]


#马来西亚最多转让定价文章分享尽在CCS

继《A-Z #裁员减薪实际案例》课程后,#十面埋伏老师再一次为大家带来国内首创!#以中文讲解《A - Z 转让定价实战 + 文档准备》实务课程。

1. 可以这么说,几乎所有关联公司 [Related Company],只要涉及关联交易 [Related Party Transaction],准备转让定价文档看起来似乎是逃不掉了

2. 那假如不准备,会有什么后果呢?

3. 如果税收局展开展开税务审计 [Tax Audit] 的话,又假设他们认为这些关联交易都没有建立在独立交易原则 [Arm's Length Principle] 下,不排除会面对这样的后果:

👉 没有准备文档,每一年罚款2万至10万令吉;

👉 任何转让定价的调整 [TP Adjustment],征收一个 5% 的罚金 [Surcharge]

👉 为少报的净利,或多 claim 的成本费用进行补税

👉 错误报税、提供错误信息的罚款,根据最新的转让定价审计框架  [Transfer Pricing Audit Framework],介于税款的 20-50%

4. 那接下来,应该要怎样做?请联系你的 Tax Agent 或我们 (012 - 600 8313)

5. 如果真的想深度学习转让定价,那就得参与我们的《A - Z 转让定价实战 + 文档准备》实务课程了- https://docs.google.com/.../1FAIpQLSdt9c5aVGilSR.../viewform

下载阅读 - https://www.ccs-co.com/publications/categories/transfer-pricing

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As a business owner, your natural instinct may be to grow your business. When businesses continue to grow and evolve in a complex, global and digital environment, please don't forget, greater transparency about your company’s tax affairs, while governments and tax administrations are increasing compliance requirements for transfer pricing.

CCS is uniquely positioned to help SMEs to manage these risks, our purpose is to make a difference in the service we provide to SMEs by being practical, proactive and cost effective.

Our experts will make sure your transactions are all covered and you meet the regulatory requirements on documentation. From the initial review of your transactions, identification of the related parties within your organization, revision of contracts and agreements in place, examination of policies to determination of your reporting obligations – to unveil and help you address your potential compliance issues.

#OurTransferPricingServices :

👉 https://docs.google.com/forms/d/e/1FAIpQLSe17x7Gm6eI5AD-0IdlEqwNbq178vUMG-OGghH99aY8ROWB-A/viewform

#TP之道博大精深,#建议大家找一个有经验的老师指导

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

#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?


13 - 转让定价可比性分析中 为什么要进行财务分析?


14 - 税收局在做转让定价的财务分析,大概会包括哪些内容?


15 - 转让定价中的财务分析有哪些方法和技巧?


16 - 在转让定价的财务分析中有哪些财务指标可以运用?


17 - 在转让定价上如何进行 财务分析信息的筛选?


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】?


19 - 如何通过财务分析,对企业的功能有初步了解?


20 - 如何进行关联交易和非关联交易的净利率分析?


21 - 转让定价中费用的差异,是否反映功能差异?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-21.html

22 - 行业分析的作用是什么?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-22.html

23 - 行业分析的内容有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-23.html

24 - 行业分析资料的来源有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-24.html

25 - 企业所处的行业 对企业盈利水平有什么影响?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-25.html

26 - 如何运用行业报告 开展转让定价分析?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-26.html

27 - 行业分析,是否要考虑地理位置和市场区域?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-27.html

28 - 市场可比性,包括哪些经济情形?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-28.html

29 - 产业周期 对行业利润的影响有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-29.html

30 - 产业政策 对行业利润的影响有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-30.html

31 - 市场竞争环境及行业对企业有什么影响?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-31.html

32 - 如何评价企业 在集团价值链中的地位?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-32.html

33 - 企业行业分析 与可比性分析有什么关?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-33.html

34 - 示例制药行业有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-34.html

35 - 示例汽车行业,有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-35.html

36 - 示例大宗农产品行业,有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-36.html

37 - 什么是 功能分析?

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-faq-37.html

38 - 为什么要进行功能分析?

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-faq-38.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

29 - 转让定价案例 - 额外的补税和罚款 1560万令吉
[Cost Contribution Arrangement NOT Accepted - suffered additional tax and penalties of RM15.6 million]

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-29-1560-cost.html

30 - 市场又是怎样定价的?


31 - 功能风险分析及定位的重要性

https://ccsyourauditor.blogspot.com/2021/08/transfer-pricing-31.html

32 - 转让定价中的关联关系的判断


33 - 对于关联关系的判断,你之前都是凭感觉,或只看股权 [Shareholding] 呢?

https://ccsyourauditor.blogspot.com/2021/08/z-88-1.html

34 - 可比性调整 [Comparability Adjustments]

https://ccsyourauditor.blogspot.com/2021/08/transfer-pricing-34-comparability.html

35 - 《快懂转让定价》线上直播

https://ccsyourauditor.blogspot.com/2021/08/transfer-pricing-35.html

36 - 国际反避税四大天王

https://ccsyourauditor.blogspot.com/2021/08/transfer-pricing-36.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
#CCA
#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

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9oussz

Sunday, August 29, 2021

#Transfer Pricing 转让定价: 36 - 国际反避税四大天王


#马来西亚最多转让定价文章分享尽在CCS

继《A-Z #裁员减薪实际案例》课程后,#十面埋伏老师再一次为大家带来国内首创!#以中文讲
解《A - Z 转让定价实战 + 文档准备》实务课程。

1. 居民公司 [Resident Company]

👉 许多国际对作为居民的人(个人及法人实体,即:公司)的全球所得征税,而对与作为非居民的人,只是对其源自境内的所得征税

👉 而公司的居民身份,通常是通过参照其注册地或管理机构所在地,或两者兼而有之来确定

👉 The residence of a company is generally determined by reference either to its place of incorporation or to its place of management, or both

2. 反资本弱化 [Earnings Stripping Rules / (Thin Capitalisation Rules) ]

👉 又称资本隐藏、股份隐藏或收益抽取,

👉 是指企业投资者为少纳税或其它目的,在所投资企业的资本中降低权益资本 (自有资本) 的比重,提高债务资本 (借贷资本) 的比重,以贷款方式替代募股方式进行的投资或融资。

3. 受控外国公司 [Controlled foreign company, CFC] 

👉 指某一国之营利事业或个人,于低所得税率的地区 (如:避税港),设立由营利事业或个人直接或间接控制之外国企业,

👉 再将营利事业或个人的收入,保留在其母国境外的受控外国公司,

👉 以规避其母国的税务。

4. 转让定价 [Transfer Pricing]

👉 通过人为的方式,把利润作出转移

5. 如果真的想深度学习转让定价,那就得参与我们的《A - Z 转让定价实战 + 文档准备》实务课程了- https://docs.google.com/.../1FAIpQLSdt9c5aVGilSR.../viewform

下载阅读 - https://www.ccs-co.com/publications/categories/transfer-pricing

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As a business owner, your natural instinct may be to grow your business. When businesses continue to grow and evolve in a complex, global and digital environment, please don't forget, greater transparency about your company’s tax affairs, while governments and tax administrations are increasing compliance requirements for transfer pricing.

CCS is uniquely positioned to help SMEs to manage these risks, our purpose is to make a difference in the service we provide to SMEs by being practical, proactive and cost effective.

Our experts will make sure your transactions are all covered and you meet the regulatory requirements on documentation. From the initial review of your transactions, identification of the related parties within your organization, revision of contracts and agreements in place, examination of policies to determination of your reporting obligations – to unveil and help you address your potential compliance issues.

#OurTransferPricingServices :

👉 https://docs.google.com/forms/d/e/1FAIpQLSe17x7Gm6eI5AD-0IdlEqwNbq178vUMG-OGghH99aY8ROWB-A/viewform

#TP之道博大精深,#建议大家找一个有经验的老师指导

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

#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?


13 - 转让定价可比性分析中 为什么要进行财务分析?


14 - 税收局在做转让定价的财务分析,大概会包括哪些内容?


15 - 转让定价中的财务分析有哪些方法和技巧?


16 - 在转让定价的财务分析中有哪些财务指标可以运用?


17 - 在转让定价上如何进行 财务分析信息的筛选?


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】?


19 - 如何通过财务分析,对企业的功能有初步了解?


20 - 如何进行关联交易和非关联交易的净利率分析?


21 - 转让定价中费用的差异,是否反映功能差异?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-21.html

22 - 行业分析的作用是什么?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-22.html

23 - 行业分析的内容有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-23.html

24 - 行业分析资料的来源有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-24.html

25 - 企业所处的行业 对企业盈利水平有什么影响?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-25.html

26 - 如何运用行业报告 开展转让定价分析?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-26.html

27 - 行业分析,是否要考虑地理位置和市场区域?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-27.html

28 - 市场可比性,包括哪些经济情形?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-28.html

29 - 产业周期 对行业利润的影响有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-29.html

30 - 产业政策 对行业利润的影响有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-30.html

31 - 市场竞争环境及行业对企业有什么影响?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-31.html

32 - 如何评价企业 在集团价值链中的地位?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-32.html

33 - 企业行业分析 与可比性分析有什么关?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-33.html

34 - 示例制药行业有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-34.html

35 - 示例汽车行业,有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-35.html

36 - 示例大宗农产品行业,有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-36.html

37 - 什么是 功能分析?

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-faq-37.html

38 - 为什么要进行功能分析?

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-faq-38.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

29 - 转让定价案例 - 额外的补税和罚款 1560万令吉
[Cost Contribution Arrangement NOT Accepted - suffered additional tax and penalties of RM15.6 million]

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-29-1560-cost.html

30 - 市场又是怎样定价的?


31 - 功能风险分析及定位的重要性

https://ccsyourauditor.blogspot.com/2021/08/transfer-pricing-31.html

32 - 转让定价中的关联关系的判断


33 - 对于关联关系的判断,你之前都是凭感觉,或只看股权 [Shareholding] 呢?

https://ccsyourauditor.blogspot.com/2021/08/z-88-1.html

34 - 可比性调整 [Comparability Adjustments]

https://ccsyourauditor.blogspot.com/2021/08/transfer-pricing-34-comparability.html

35 - 《快懂转让定价》线上直播

https://ccsyourauditor.blogspot.com/2021/08/transfer-pricing-35.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
#CCA
#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

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9oussz
 

Saturday, August 28, 2021

#Transfer Pricing 转让定价: 35 - 《快懂转让定价》线上直播


#马来西亚最多转让定价文章分享尽在CCS

继《A-Z #裁员减薪实际案例》课程后,#十面埋伏老师再一次为大家带来国内首创!#以中文讲解《A - Z 转让定价实战 + 文档准备》实务课程。

1. 感谢昨晚300多位一起来学习转让定价的朋友

2. 我把转让定价的学习,分为四个层次

👉 感

👉 学

👉 用

👉 变

3. 以终为始,学习转让定价的目的,就是为了准备一份转让定价文档 [TP Document] ,但是我建议大家先抛开这个沉重的包袱

4. 因为学习转让定价,不一定就是为了要自己准备去准备

5. 在“感”这一个层次,仅仅是激发起我们想多了解转让定价的欲望,让我们知道《转让定价》的重要性

6. 当我们到达“学”这个层次时,我们会主动去学习比较深入的知识,也称之为 - 深度学习。在这个阶段:

🌻 我们会自己主动买书籍参考,甚至报名上相关的课程,因为学习的过程是循序渐进的,是需要一定的过程的,有时候也不是随便拿来几本只要有文字的书,我们都能够掌握

🌻 我们甚至会主动的接触一些抽象的知识,有些时候,我们在和人交流的过程中,也会自动说出这样的概念和术语,

🌻 不过往往很多时候,大部分人是不能理解我们学习到的东西

7. 在“用”的这一个层次,将所学习、所吸收到的知识用起来,才能创造价值,也是的另外一个意义。

8. 在“变”的这一个层次,所要表达的就是这个世界是变化无常的,也充满着不确定性,即使学习了很多的新知识与概念,但是每个时代背景不一样,思维框架也会不一样,而我们所遭遇到的问题也会不一样

🌻 更何况转让定价本身就是一门艺术。

🌻 抽象的知识是道,具体的方法是术。

9. 因此,昨晚的分享,不注重文档的内容,而是集中在转让定价的4个点:

🌻 逻辑 - 反避税

🌻 精髓 - 简单的苹果,不一样的人生

🌻 风险 - 不要与税收局玩对赌

🌻 规划 - 由关联人士开始

10. 如果真的想深度学习转让定价,那就得参与我们的《A - Z 转让定价实战 + 文档准备》实务课程了

下载阅读 - https://www.ccs-co.com/publications/categories/transfer-pricing

📜📜📜📜📜📜📜📜📜

As a business owner, your natural instinct may be to grow your business. When businesses continue to grow and evolve in a complex, global and digital environment, please don't forget, greater transparency about your company’s tax affairs, while governments and tax administrations are increasing compliance requirements for transfer pricing.

CCS is uniquely positioned to help SMEs to manage these risks, our purpose is to make a difference in the service we provide to SMEs by being practical, proactive and cost effective.

Our experts will make sure your transactions are all covered and you meet the regulatory requirements on documentation. From the initial review of your transactions, identification of the related parties within your organization, revision of contracts and agreements in place, examination of policies to determination of your reporting obligations – to unveil and help you address your potential compliance issues.

#OurTransferPricingServices :

👉 https://docs.google.com/forms/d/e/1FAIpQLSe17x7Gm6eI5AD-0IdlEqwNbq178vUMG-OGghH99aY8ROWB-A/viewform

#TP之道博大精深,#建议大家找一个有经验的老师指导

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

#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?


13 - 转让定价可比性分析中 为什么要进行财务分析?


14 - 税收局在做转让定价的财务分析,大概会包括哪些内容?


15 - 转让定价中的财务分析有哪些方法和技巧?


16 - 在转让定价的财务分析中有哪些财务指标可以运用?


17 - 在转让定价上如何进行 财务分析信息的筛选?


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】?


19 - 如何通过财务分析,对企业的功能有初步了解?


20 - 如何进行关联交易和非关联交易的净利率分析?


21 - 转让定价中费用的差异,是否反映功能差异?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-21.html

22 - 行业分析的作用是什么?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-22.html

23 - 行业分析的内容有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-23.html

24 - 行业分析资料的来源有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-24.html

25 - 企业所处的行业 对企业盈利水平有什么影响?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-25.html

26 - 如何运用行业报告 开展转让定价分析?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-26.html

27 - 行业分析,是否要考虑地理位置和市场区域?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-27.html

28 - 市场可比性,包括哪些经济情形?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-28.html

29 - 产业周期 对行业利润的影响有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-29.html

30 - 产业政策 对行业利润的影响有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-30.html

31 - 市场竞争环境及行业对企业有什么影响?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-31.html

32 - 如何评价企业 在集团价值链中的地位?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-32.html

33 - 企业行业分析 与可比性分析有什么关?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-33.html

34 - 示例制药行业有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-34.html

35 - 示例汽车行业,有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-35.html

36 - 示例大宗农产品行业,有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-36.html

37 - 什么是 功能分析?

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-faq-37.html

38 - 为什么要进行功能分析?

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-faq-38.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

29 - 转让定价案例 - 额外的补税和罚款 1560万令吉
[Cost Contribution Arrangement NOT Accepted - suffered additional tax and penalties of RM15.6 million]

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-29-1560-cost.html

30 - 市场又是怎样定价的?


31 - 功能风险分析及定位的重要性

https://ccsyourauditor.blogspot.com/2021/08/transfer-pricing-31.html

32 - 转让定价中的关联关系的判断


33 - 对于关联关系的判断,你之前都是凭感觉,或只看股权 [Shareholding] 呢?

https://ccsyourauditor.blogspot.com/2021/08/z-88-1.html

34 - 可比性调整 [Comparability Adjustments]

https://ccsyourauditor.blogspot.com/2021/08/transfer-pricing-34-comparability.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
#CCA
#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

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9oussz
 

Friday, August 27, 2021

#Transfer Pricing 转让定价: 34 - 可比性调整 [Comparability Adjustments]




#马来西亚最多转让定价文章分享尽在CCS

继《A-Z #裁员减薪实际案例》课程后,#十面埋伏老师再一次为大家带来国内首创!#以中文讲解《A - Z 转让定价实战 + 文档准备》实务课程。

1. 根据OECD发布的《OECD转让定价指南》第三章 “可比性分析”,可比性分析通常采用以下9个步骤:

👉 步骤一: 确定包含的年度。

👉 步骤二: 对纳税人所处环境进行广义分析。

👉 步骤三: 为了选择被测试企业、案例中最适合的转让定价方法、用于测试的财务指标(交易利润法中),并识别需要考虑的重大可比因素,特别需要根据功能分析,了解所审核的被控制交易。

👉步骤四: 如有必要,应审核现有的内部可比数据。

👉 步骤五: 如果需要外部可比数据,需确定这些外部可比数据可以获得的信息来源,以及这些信息来源的可靠性。

👉 步骤六: 选择最适合的转让定价方法,并在这些方法的基础上,定义相关的指标(例如使用交易净利润法时,相关净利润指标的定义)。

👉 步骤七: 确认潜在的可比公司: 根据步骤三中识别的相关因素及依据《OECD转让定价指南》第1.19节至1.35节中提出的可比因素,定义为选择非受控交易下潜在可比公司所需要满足的关键条件。

👉 步骤八: 确定并做出适当的可比性调整。

👉 步骤九: 解释并使用收集到的数据,确定独立交易回报。

2. 判定转让定价是否合理,步骤八的可比性调整有时候是需要的

3. 深度学习转让定价,那就得参与我们的《A - Z 转让定价实战 + 文档准备》实务课程了

下载阅读 - https://www.ccs-co.com/publications/categories/transfer-pricing

📜📜📜📜📜📜📜📜📜

As a business owner, your natural instinct may be to grow your business. When businesses continue to grow and evolve in a complex, global and digital environment, please don't forget, greater transparency about your company’s tax affairs, while governments and tax administrations are increasing compliance requirements for transfer pricing.

CCS is uniquely positioned to help SMEs to manage these risks, our purpose is to make a difference in the service we provide to SMEs by being practical, proactive and cost effective.

Our experts will make sure your transactions are all covered and you meet the regulatory requirements on documentation. From the initial review of your transactions, identification of the related parties within your organization, revision of contracts and agreements in place, examination of policies to determination of your reporting obligations – to unveil and help you address your potential compliance issues.

#OurTransferPricingServices :

👉 https://docs.google.com/forms/d/e/1FAIpQLSe17x7Gm6eI5AD-0IdlEqwNbq178vUMG-OGghH99aY8ROWB-A/viewform

#TP之道博大精深,#建议大家找一个有经验的老师指导

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

#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?


13 - 转让定价可比性分析中 为什么要进行财务分析?


14 - 税收局在做转让定价的财务分析,大概会包括哪些内容?


15 - 转让定价中的财务分析有哪些方法和技巧?


16 - 在转让定价的财务分析中有哪些财务指标可以运用?


17 - 在转让定价上如何进行 财务分析信息的筛选?


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】?


19 - 如何通过财务分析,对企业的功能有初步了解?


20 - 如何进行关联交易和非关联交易的净利率分析?


21 - 转让定价中费用的差异,是否反映功能差异?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-21.html

22 - 行业分析的作用是什么?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-22.html

23 - 行业分析的内容有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-23.html

24 - 行业分析资料的来源有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-24.html

25 - 企业所处的行业 对企业盈利水平有什么影响?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-25.html

26 - 如何运用行业报告 开展转让定价分析?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-26.html

27 - 行业分析,是否要考虑地理位置和市场区域?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-27.html

28 - 市场可比性,包括哪些经济情形?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-28.html

29 - 产业周期 对行业利润的影响有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-29.html

30 - 产业政策 对行业利润的影响有哪些?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-30.html

31 - 市场竞争环境及行业对企业有什么影响?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-31.html

32 - 如何评价企业 在集团价值链中的地位?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-32.html

33 - 企业行业分析 与可比性分析有什么关?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-33.html

34 - 示例制药行业有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-34.html

35 - 示例汽车行业,有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-35.html

36 - 示例大宗农产品行业,有哪些特点和转让定价问题?

https://ccsyourauditor.blogspot.com/2021/06/transfer-pricing-faq-36.html

37 - 什么是 功能分析?

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-faq-37.html

38 - 为什么要进行功能分析?

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-faq-38.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

29 - 转让定价案例 - 额外的补税和罚款 1560万令吉
[Cost Contribution Arrangement NOT Accepted - suffered additional tax and penalties of RM15.6 million]

https://ccsyourauditor.blogspot.com/2021/07/transfer-pricing-29-1560-cost.html

30 - 市场又是怎样定价的?


31 - 功能风险分析及定位的重要性

https://ccsyourauditor.blogspot.com/2021/08/transfer-pricing-31.html

32 - 转让定价中的关联关系的判断


33 - 对于关联关系的判断,你之前都是凭感觉,或只看股权 [Shareholding] 呢?

https://ccsyourauditor.blogspot.com/2021/08/z-88-1.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
#CCA
#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

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://ccsyourauditor.blogspot.com/

5. Google ✍ http://tiny.cc/9oussz
 

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