The TPA Transfer Pricing Global Documentation Handbook
The “TPA: Transfer Pricing Global Documentation Handbook – December 2023” is a comprehensive guide for multinational companies navigating the complexities of transfer pricing documentation in compliance with global tax regulations. The handbook emphasizes the importance of consistency across essential documents such as Corporate Income Tax returns, Master Files, Local Transfer Pricing Files, Country-by-Country reports, and more, to avoid common pitfalls like inconsistent treatment of intercompany transactions and discrepancies between commercial and tax books.
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