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Business models for marketing and sales operation – tax implications


Introduction
This article provides a high-level overview of some of the common business models used by local entities that are engaged in the distribution, sale and marketing of their group s products and analyses the potential transfer pricing ramifications thereof.
The transfer pricing analysis included in this article is predominantly based on Circular 11/2018 (Determination of the appropriate transfer pricing method for activity related to distribution, marketing and sales of a multinational group within the local market),(1) published by the Israeli Tax Authority (ITA). Circular 11/2018 implements the Organisation for Economic Cooperation and Development (OECD) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 (OECD guidelines). ....

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OECD Guidance On Pandemic's Impact On Transfer Pricing - Tax


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Just in time for the holidays, the OECD has published
detailed guidance about the impact of the COVID-19 pandemic on
transfer pricing. The guidance has useful information for taxpayers
and tax administrations alike. It contains general advice on the
application of basic transfer pricing principles during the
pandemic, as well as specific advice on four issues: (i)
comparability analyses, (ii) allocating losses, (iii)
government-assistance programs, and (iv) advance pricing
arrangements ( APAs ). The OECD guidance is broadly
consistent with comments we made in
a prior post about the impact of the pandemic on transfer ....

Revenue Authority Of Singapore , Pricing Guidelines For Multinational Enterprises , Us Internal Revenue Service , Transfer Pricing Guidelines , Multinational Enterprises , Revenue Service , Inland Revenue Authority , வருவாய் அதிகாரம் ஆஃப் சிங்கப்பூர் , ப்ரைஸிஂக் வழிகாட்டுதல்கள் க்கு பன்னாட்டு நிறுவனங்கள் , எங்களுக்கு உள் வருவாய் சேவை , பரிமாற்றம் ப்ரைஸிஂக் வழிகாட்டுதல்கள் , பன்னாட்டு நிறுவனங்கள் , வருவாய் சேவை , உள்நாட்டு வருவாய் அதிகாரம் ,