Sunday, September 19, 2021

#TransferPricing FAQ 3 : Master File: What you need to Know






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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

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#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

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#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

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


38 - 从管理及税务的角度看转让定价 [Why TP is Important, from Managerial and Tax Aspect]


39 - 《A - Z 转让定价实战 + 文档准备》线上课程,然你赢在起跑点


40 - An Overview about Transfer Pricing Practices In Malaysia


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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

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