Post by account_disabled on Mar 14, 2024 8:18:56 GMT
Imposed due to the existing relationship, including price, remuneration, financial results or financial indicators. In business practice, such a situation often occurs. According to the above definition, transfer price can be understood broadly, that is, it does not only refer to the unit price of the product or the amount of remuneration for providing services. There has been no significant change during the year, resulting in actual realized profitability and market profitability. For example, by comparing The results determined by the analysis are biased.
The fact is often that due to significant changes in circumstances from a transfer price point of view the relevant entities, service providers, manufacturers, etc., will not be able to achieve the expected financial results and it will therefore be necessary to make appropriate adjustments to the transfer AWB Directory prices and adjust their amounts in line with market levels. The difference between assumed profitability and actual realized profitability may also be caused by the adoption of a method of determining the transfer price based on historical costs where.
The taxpayer is unable to adjust for actual costs during the year. Then at the end of the year, there may be differences in the comparison of historical costs and actual costs. The previous regulations may apply to the annual adjustments to the previous period. In other words, such corrections should be made in accordance with the general principle, that is, on an ongoing basis. Unless the reason for the correction is an accounting error or other obvious error, then a retrospective correction should be made in accordance with Articles 1 and 2 of the Enterprise Income.
The fact is often that due to significant changes in circumstances from a transfer price point of view the relevant entities, service providers, manufacturers, etc., will not be able to achieve the expected financial results and it will therefore be necessary to make appropriate adjustments to the transfer AWB Directory prices and adjust their amounts in line with market levels. The difference between assumed profitability and actual realized profitability may also be caused by the adoption of a method of determining the transfer price based on historical costs where.
The taxpayer is unable to adjust for actual costs during the year. Then at the end of the year, there may be differences in the comparison of historical costs and actual costs. The previous regulations may apply to the annual adjustments to the previous period. In other words, such corrections should be made in accordance with the general principle, that is, on an ongoing basis. Unless the reason for the correction is an accounting error or other obvious error, then a retrospective correction should be made in accordance with Articles 1 and 2 of the Enterprise Income.
