ITTPGL0100 |
CHAPTER I |
PRELIMINARY |
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ITTPGL0200 |
CHAPTER II |
THE ARM'S LENGTH PRINCIPLE |
with effect from 15 July 2017 |
ITTPGL020100 |
2.1 |
Meaning of Arm's Length Principle |
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ITTPGL020200 |
2.2 |
Guidance in Applying the Arm's Length Principle |
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ITTPGL020300 |
2.3 |
Comparability Analysis |
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ITTPGL020400 |
2.4 |
Factors Determining Comparability |
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ITTPGL020500 |
2.5 |
Comparability Adjustment |
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ITTPGL0300 |
CHAPTER III |
TRANSFER PRICING METHODOLOGIES |
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ITTPGL0400 |
CHAPTER IV |
COMPARABILITY ANALYSIS |
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ITTPGL0500 |
CHAPTER V |
BUSINESS RESTRUCTURING |
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ITTPGL0600 |
CHAPTER VI |
INTRAGROUP SERVICES |
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ITTPGL0700 |
CHAPTER VII |
COST CONTRIBUTION ARRANGEMENT |
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ITTPGL0800 |
CHAPTER VIII |
INTANGIBLES |
with effect from 15 July 2017 |
ITTPGL080100 |
8.1 |
Identifying Intangibles |
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ITTPGL080200 |
8.2 |
Ownership Of Intangibles And Analysing Transactions Involving Development, Enhancement, Maintenance, Protection And Exploitation Of Intangibles (Dempe) |
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ITTPGL080300 |
8.3 |
Transactions Involving The Use Or Transfer Of Intangibles |
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ITTPGL080400 |
8.4 |
Supplemental Guidance For Determining Arm's Length Conditions In Cases Involving Intangibles |
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ITTPGL0900 |
CHAPTER IX |
INTRAGROUP FINANCING |
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ITTPGL10000 |
CHAPTER X |
COMMODITY TRANSACTIONS |
with effect from 15 July 2017 |
ITTPGL11000 |
CHAPTER XI |
DOCUMENTATIONS |
with effect from 15 July 2017 |
11.1 |
Retention of Records |
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11.2 |
Transfer Pricing Documentation * a new amendment in para 11.2.3 |
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11.3 |
Penalty * a new amendment in para 11.3.5 |
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APPENDIX A |
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GLOSSARY |
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