Transfer Pricing Rules definition

Transfer Pricing Rules means the rules set out in part 4 of TIOPA 2010 and related legislation and any rules in any jurisdiction outside the United Kingdom having the same or similar effect.
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Transfer Pricing Rules means the requirements under Section 482 of the U.S. Internal Revenue Code of 1986, as amended, or comparable provisions of state, local or foreign law.
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Transfer Pricing Rules means the U.S. transfer pricing regulations under section 482 of the Internal Revenue Code, the non-U.S. transfer pricing rules as generally set forth in the Organization for Economic Cooperation and Development’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, and any applicable local tax laws, regulations and guidelines applicable in effect during the Term of this Agreement.
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Examples of Transfer Pricing Rules in a sentence

  • Because of the heavy impact of income allocations on the bottom line of a corporation's business, especially potentially forced ones, international tax and business professionals need to be very careful about their tax planning and compliance efforts in order to meet the established transfer pricing standards.Practical Guide to Transfer Pricing Rules and Compliance offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules.

  • Srinidhi (1987): “The Effects of the US Income Tax Regulations’ Transfer Pricing Rules on Allocative Efficiency,” The Accounting Review, 62(4), 686– 706.

  • Pursuant to the Gazette Order P.U. (A) 132 Income Tax (Transfer Pricing) Rules 2012 ("Transfer Pricing Rules") issued on 11 May 2012 and the Malaysian Transfer Pricing Guidelines issued on 24 July 2012 ("IRB Guidelines") which are also effective 1 January 2009, taxpayers are required to prepare contemporaneous transfer pricing documentation for their related party transactions.

  • Chapter 3 Identifying Ways to Help Developing Countries Tax Multinational Enterprises(MNEs) through Effective Transfer Pricing Rules Introduction This chapter explains the significance of transfer pricing for developing countries and identifies possible G-20 leadership messages to G-20 countries, other donors, business and international organisations.

  • The Respondent erred in law and fact by disregarding the existing transfer pricing documentation and support provided by the Appellant to justify the relevant parties’ characterization and royalty payments made to DLRI and whether the royalty payments comply with the arm’s length principle recognized under the Income Tax (Transfer Pricing) Rules, 2006.

  • The guidance on the concept of intangibles and remuneration for the use or transfer of intangibles provided in this chapter is specifically for the purpose of transfer pricing and is relevant for Section 140A and Transfer Pricing Rules.

  • That provision of the Transfer Pricing policy is a requirement of the Income Tax Act (Transfer Pricing) Rules, 2006 that set out the controlled transactions between the Associated Enterprises and the pricing for the same.

  • S.T. Jonsson, H.I. Birgisson, New Transfer Pricing Rules as from 1 January 2014, International Transfer Pricing Journal 2014, no.

  • Transfer Pricing Rules (TP):Transfer pricing regulations are applicable in Costa Rica.

  • Richard Lyal, Transfer Pricing Rules and State Aid, 38 FORDHAM INT’L L.J. 1017, 1022–23 (2015); see also James Kavanagh & Nicole Robins, Corporate Tax Arrangements Under E.U. State Aid Scrutiny: The Application of the Market Economy Operator Principle, 2015 EUR.


More Definitions of Transfer Pricing Rules

Transfer Pricing Rules means the rules set out in Part 4 and Part 5 of the Taxation International and Other Provisions) Act 2010 and related legislation (as in force at the date of this Agreement or as may be amended, consolidated, re-enacted or replaced from time to time);
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Related to Transfer Pricing Rules

  • EU Bail-In Legislation Schedule means the EU Bail-In Legislation Schedule published by the Loan Market Association (or any successor person), as in effect from time to time.

  • Country Limitation Schedule means the schedule published from time to time by Ex-Im Bank setting forth on a country by country basis whether and under what conditions Ex-Im Bank will provide coverage for the financing of export transactions to countries listed therein.

  • Operating Rules means the operating rules of a CS Facility regulating the settlement, clearing and registration of uncertificated shares as amended, varied or waived (whether in respect of the Company or generally) from time to time which shall only apply to the Company during the Listed Period;

  • FSA Rules meanss the rules, guidance, principles and codes comprised in the Handbook of Rules and Guidance issued by the FSA. The parties understand and agree that such categorisation is not intended to, and does not, affect the relationship between and among the parties under the 1940 Act or the Advisers Act.

  • ASX Listing Rules means the official listing rules of ASX.

  • PRA Rules means the Rules included within the PRA handbook issued by the PRA.

  • Funding Rules means the documents produced by the Department which set out the detailed requirements with which the Provider must comply in respect of the Services delivered under this Agreement as may be amended by the Department from time to time and as referred to in the Specification (Schedule 1).

  • ASX Settlement Operating Rules means the rules of ASX Settlement Pty Ltd which apply while the Company is an issuer of CHESS approved securities;

  • FINRA Rules means the Constitution, By-Laws, and Rules of Fair Practice of the Financial Industry Regulatory Authority, Inc. ("FINRA") and any interpretations thereof.

  • Regulatory Rules means all corporate and securities laws, regulations, rules, policies, notices, instruments and other orders of any kind whatsoever which may, from time to time, apply to the implementation, operation or amendment of this Plan or the Options granted from time to time hereunder including, without limitation, those of the applicable Regulatory Authorities.

  • M&A Rules means the Provisions on Merging and Acquiring Domestic Enterprises by Foreign Investors, which was promulgated by six Governmental Agencies, namely, the Ministry of Commerce, the State-owned Assets Supervision and Administration Commission, the State Administration for Taxation, the State Administration for Industry and Commerce, the China Securities Regulatory Commission (the “CSRC”), and the State Administration of Foreign Exchange, on August 8, 2006 and became effective on September 8, 2006, as amended by the Ministry of Commerce on June 22, 2009.

  • FCA Rules means the Rules included within the FCA Handbook issued by the FCA.

  • Local Exchange Routing Guide (LERG means the iconectiv Reference document used by Telecommunications Carriers to identify NPA-NXX routing and homing information as well as Network element and equipment designations.

  • Exchange Contract means a contract for a Commodity approved by SFC and HKFE for trading on one of the markets from time to time established and operated by HKFE which may result in a Futures Contract and/or an Option Contract;

  • Specification Schedule means the Schedule containing details of the Specification.

  • Settlement Procedures Timetable For offers to purchase Certificated Notes accepted by the Company, Settlement Procedures A through F set forth above shall be completed as soon as possible following the trade but not later than the respective times (New York City time) set forth below: Settlement Procedure Time ---------- ----

  • HIPAA Rules means the Privacy, Security, Breach Notification, and Enforcement Rules at 45 CFR Part 160 and Part 164.

  • Listing Rules the Rules Governing the Listing of Securities on the Stock Exchange

  • Change Control Procedure has the meaning set out at Clause 28.1;

  • GEM Listing Rules the Rules Governing the Listing of Securities on GEM

  • Change Control Procedures Has the meaning given in Section 9.6(a) of the Agreement. Change Management or Change Management Process Means the processes relating to planning and performing all changes in DIR Customer's IT environment pertaining to the Services, including changes to individual components and coordination of changes across all components. The Change Management processes will support and include checkpoints to determine any potential or required Change Control Procedures. Chargeback Has the meaning given in Exhibit 4 of the Agreement.

  • Regulatory Capital Requirements means any applicable capital resources requirement or applicable overall financial adequacy rule required by the Relevant Regulator, as such requirements or rule are in force from time to time;

  • Exchange Basis Schedule is defined in Section 2.02 of this Agreement.

  • Local Exchange Routing Guide or "LERG" means a Telcordia Technologies Reference Document used by LECs and IXCs to identify NPA-NXX routing and homing information as well as Network Element and equipment designations. "Local Interconnection Service (LIS) Entrance Facility" is a DS1 or DS3 facility that extends from CLEC's Switch location or Point of Interconnection (POI) to the CenturyLink Serving Wire Center. An Entrance Facility may not extend beyond the area served by the CenturyLink Serving Wire Center. "Local Interconnection Service (LIS)" is the CenturyLink product name for its provision of Interconnection as described in Section 7 of this Agreement.

  • Foreign Financial Regulatory Authority shall have the meaning given by Section 2(a)(50) of the 0000 Xxx.

  • Firm Order Confirmation or "FOC" means the notice Qwest provides to CLEC to confirm that CLEC's Local Service Order (LSR) has been received and has been successfully processed. The FOC confirms the schedule of dates committed to by Qwest for the Provisioning of the service requested.