"08 June 2012" Archive - Page 3

Excise Duty Exemption Certificate – Formats Changed

Office Memorandum No. 22/9/2009-NSM (ST) 08/06/2012

Ministry of New & Renewable Energy has made additions/amendments in the existing formats of Application, Annexures, check-lists and drafts of the Excise Duty Exemption Certificate (EDEC) and Concessional Customs Duty Certificate (CCDC). ...

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Multi-Country Analysis Of Existing Transfer Pricing Simplification Measures -OECD

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (TPG) provide internationally accepted guidance on the application of the arm‟s length principle set out in Article 9 of the OECD and UN Model Tax Conventions. While the OECD works on an ongoing basis to monitor and revise the TPG in order to cont...

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Posted Under: Excise Duty |

Download OECD Discussion Paper on Transfer Pricing For Intangibles

This document is such an interim draft. It contains two principal elements: (i) a proposed revision of the provisions of Chapter VI of the Transfer Pricing Guidelines; and (ii) a proposed revision of the Annex to Chapter VI containing examples illustrating the application of the provisions of the revised text of Chapter VI....

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Posted Under: Excise Duty |

OECD Discussion Paper on Safe Harbour Guidelines In Transfer Pricing

Working Party No. 6 of the OECD Committee on Fiscal Affairs has released a discussion draft on safe harbours as part of its project to improve the administrative aspects of transfer pricing. This project started with a survey of the transfer pricing simplification measures in existence in OECD and non-OECD countries and led WP6 to review ...

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Posted Under: Excise Duty |

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