Sound governance and effective institutions are essential to achieve shared prosperity and sustained reductions in poverty.
Public accountability and proper governance contribute to better delivery of public services, support competition and growth, including through cooperation with private sector.
Quality information helps the government properly analyze risks and play their essential roles in resolving the complex and interconnected challenges in variety of sectors, including in health, social protection and education.
The document describes the role and responsibilities of a business controlling function within a company. Key responsibilities include producing full chain cost and margin reports to guide business decisions, ensuring relevant financial and non-financial data is available to stakeholders, and interfacing with finance, accounting, and joint venture partners. Challenges include improving full chain reporting, controlling fixed costs, long-range financial modeling, legal reporting for joint ventures, and implementing a balanced scorecard with measurable key performance indicators.
The document summarizes key aspects of financial statements that should be reviewed during an audit, including the director's report, notes, trial balance, and balance sheet. It provides examples of items to examine, such as details on inventory valuation, treatment of damaged goods, capital expenditures, related party transactions, and credit availment. The presentation emphasizes reviewing ratios, prior period expenses, service tax payments, and information in the tax audit report to thoroughly evaluate the financials.
The document summarizes key aspects of financial statements that should be reviewed during an audit, including the director's report, notes to accounts, trial balance, and balance sheet. It provides examples of items to examine, such as details on inventory write-offs, capital expenditures, subsidiaries, and related party transactions. The presentation also outlines important information that can be obtained from the tax audit report to validate credit balances and expenses.
The document discusses key aspects of financial statements that should be reviewed when analyzing a company's accounts, including the director's report, notes, trial balance, and tax audit report. It provides examples of items to examine, such as details on inventory write-offs, capital expenditures, inter-company transactions, and service tax payments. The analysis aims to identify any discrepancies between a company's financial statements and service tax compliance.
The document summarizes key aspects of understanding financial statements for an audit. It discusses reviewing the director's report for key information, case studies on observations that may indicate tax issues, notes to financial statements that require examination, types of ratios to analyze, periods of review, balance sheet and trial balance items to focus on, and special items requiring attention in a service tax audit such as reverse charge mechanisms.
Property, Plant and Equipment: Accrual Accounting and Asset Management in La...OECD Governance
Presentation made by Svetlana Klimenko, World Bank, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
Sound governance and effective institutions are essential to achieve shared prosperity and sustained reductions in poverty.
Public accountability and proper governance contribute to better delivery of public services, support competition and growth, including through cooperation with private sector.
Quality information helps the government properly analyze risks and play their essential roles in resolving the complex and interconnected challenges in variety of sectors, including in health, social protection and education.
The document describes the role and responsibilities of a business controlling function within a company. Key responsibilities include producing full chain cost and margin reports to guide business decisions, ensuring relevant financial and non-financial data is available to stakeholders, and interfacing with finance, accounting, and joint venture partners. Challenges include improving full chain reporting, controlling fixed costs, long-range financial modeling, legal reporting for joint ventures, and implementing a balanced scorecard with measurable key performance indicators.
The document summarizes key aspects of financial statements that should be reviewed during an audit, including the director's report, notes, trial balance, and balance sheet. It provides examples of items to examine, such as details on inventory valuation, treatment of damaged goods, capital expenditures, related party transactions, and credit availment. The presentation emphasizes reviewing ratios, prior period expenses, service tax payments, and information in the tax audit report to thoroughly evaluate the financials.
The document summarizes key aspects of financial statements that should be reviewed during an audit, including the director's report, notes to accounts, trial balance, and balance sheet. It provides examples of items to examine, such as details on inventory write-offs, capital expenditures, subsidiaries, and related party transactions. The presentation also outlines important information that can be obtained from the tax audit report to validate credit balances and expenses.
The document discusses key aspects of financial statements that should be reviewed when analyzing a company's accounts, including the director's report, notes, trial balance, and tax audit report. It provides examples of items to examine, such as details on inventory write-offs, capital expenditures, inter-company transactions, and service tax payments. The analysis aims to identify any discrepancies between a company's financial statements and service tax compliance.
The document summarizes key aspects of understanding financial statements for an audit. It discusses reviewing the director's report for key information, case studies on observations that may indicate tax issues, notes to financial statements that require examination, types of ratios to analyze, periods of review, balance sheet and trial balance items to focus on, and special items requiring attention in a service tax audit such as reverse charge mechanisms.
Property, Plant and Equipment: Accrual Accounting and Asset Management in La...OECD Governance
Presentation made by Svetlana Klimenko, World Bank, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
Exponential-e discusses the benefits of next-generation networks (NGNs) for channel partners. Key benefits include:
1) NGNs allow channel partners to bundle various services like voice, internet, and third-party services into new packages for customers over a single connection.
2) In contrast to traditional networks where unused bandwidth is lost, NGNs provide flexible bandwidth that can be allocated to different services as needed.
3) NGNs simplify wide-area network management for channel partners by providing Ethernet interfaces and allowing remote locations to be managed as a single local area network.
The document summarizes Exponential-e's PowerNGN business internet solution. PowerNGN provides symmetrical fibre optic connections with carrier-class internet access and routing capabilities. It offers flexible bandwidth allocation starting from £550 per month. PowerNGN delivers fast, reliable connectivity and can support additional services beyond basic internet access. It provides a cost-effective way for businesses to access Exponential-e's next generation network.
This document presents a series of quotes from 1703 to 1985 criticizing students' dependence on new technologies for writing and calculation. Each generation of educators complained that students relied too much on the latest devices like slates, paper, pens, ink, fountain pens, ballpoint pens, and calculators rather than learning traditional methods. The concluding paragraph notes that while pens, pencils and calculators are still used, computers now further facilitate tasks but will likely continue to face similar complaints.
VPLS (virtual private LAN services) is a standard that allows companies to connect geographically dispersed sites and share an Ethernet broadcast domain, providing any-to-any connectivity across sites. A VPLS-enabled network from Exponential-e provides a completely private Layer 2 virtual cloud for connecting customer offices. VPLS offers benefits like improved agility, efficiency, and lower costs for customers compared to other WAN technologies. Exponential-e's national VPLS network utilizes a pure Ethernet, switched Layer 2 backbone to maximize security, speed, quality of service, and simplicity for customers.
1) The document discusses the opportunity for technology to improve organizational efficiency and transition economies into a "smart and clean world."
2) It argues that aggregate efficiency has stalled at around 22% for 30 years due to limitations of the Second Industrial Revolution, but that digitizing transport, energy, and communication through technologies like blockchain can help manage resources and increase efficiency.
3) Technologies like precision agriculture, cloud computing, robotics, and autonomous vehicles may allow for "dematerialization" and do more with fewer physical resources through effects like reduced waste and need for transportation/logistics infrastructure.
Transfer Pricing - India and Global perspectives - 7 April 2017Hitesh Gajaria
This document provides an overview and agenda for an advanced transfer pricing course in India. It introduces key concepts around transfer pricing such as definitions, regulations to prevent profit shifting, and the three-tier documentation approach introduced as part of the OECD's BEPS initiative. Specific topics covered include country by country reporting requirements, the master file and local file documentation requirements, functional analysis, benchmarking methods, and penalties for non-compliance. An illustrative global perspective on BEPS implementation in countries like the US, UK, and Australia is also provided.
Introduction to TransPrice Knowledge AllianceAkshay KENKRE
TransPrice flagged off a knowledge circle amongst its members, clients and associates; the purpose of which is to spread awareness about the transfer pricing issues in the industry; to value add by representing the issues discussed in the forum at various larger forums and ultimately provide plausible solutions.
I hereby invite the industry members who are affected by Transfer Pricing and International taxation to join the group.
Interested professionals can write to me on akshaykenkre@transprice.in
This is purely a knowledge awareness session and not a business initiative.
Thanks a lot
Akshay Kenkre
Anthony Galliano - Tax Forum Siem Reap Presentation - SME TaxAnthony Galliano
Presentation at the Eurocham Cambodia Siem Reap Tax Forum by Cambodian Investment Management Holding Group CEO on Small and Medium Enterprise Tax Issues and Incentives covering Recent Regulatory Change and Preventive Measures for Tax Audits.
China's transfer pricing system has developed significantly in recent years. The key points are:
1) China established its transfer pricing legal framework in 1991 and strengthened the laws in 2007, adopting the arm's length principle.
2) Transfer pricing audits were initially focused on tangible goods but now include intangibles, services, and equity shares. Guidelines were issued in 2009 and audit cases have increased annually.
3) Bilateral and multilateral APAs have been signed to provide certainty, with the first report issued in 2010. A "three in one" anti-avoidance system was created involving administration, services, and investigation.
4) Special considerations for Chinese factors include location savings, market premium,
Rollback of Advance Pricing Agreement - Clarity NeededRhea Munjal
This document discusses India's introduction of rollback provisions to its Advance Pricing Agreement (APA) program. The key points are:
1. India introduced APA provisions in 2012 to provide predictability on transfer pricing for international transactions but it did not initially include rollback provisions.
2. Rollback provisions allow the arm's length pricing determined by an APA to apply to past transactions, providing relief to taxpayers from disputes over prior years.
3. India introduced rollback provisions in 2014 to align with global best practices and reduce large-scale transfer pricing litigation. The rollback can apply to the four years prior to the APA.
4. The document analyzes whether India's rollback program will effectively reduce
Key Takeaways:
- Issues in Comparability Analysis and Handling Information Deficiencies
- Losses and Allocation of Covid-19 Specific Costs
- Factoring Government Assistance
- Solutions for Advance Pricing Agreements under Negotiation
Way Forward
The document introduces the Integrated Assessment Model for Tax Administration (IAMTAX), developed by the World Bank to comprehensively assess tax administration performance. The IAMTAX consists of a diagnostic tool and measurement framework. The diagnostic tool assesses a tax administration's current situation and establishes baselines. The measurement framework identifies performance gaps by benchmarking actual performance against standards and monitors performance over time. The framework centers on 14 strategic dimensions organized around a new tax administration paradigm focusing on compliance and taxpayer cooperation.
The document introduces the Integrated Assessment Model for Tax Administration (IAMTAX), developed by the World Bank to comprehensively evaluate tax administration systems. The IAMTAX consists of a diagnostic tool and measurement framework. It assesses performance across legal/regulatory, institutional/capacity, and core business processes. The measurement framework centers on 14 strategic dimensions and uses outcome and output indicators to benchmark performance and identify gaps over time. The goal is to encourage modern, transparent, and efficient tax administration focused on taxpayer compliance and services.
The document outlines Ethiopia's roadmap for adoption of International Financial Reporting Standards (IFRS). It discusses the challenges of adopting IFRS and strategies to address them. The roadmap involves a three-phase transition over three years, beginning with significant public interest entities in 2009 and ending with small and medium entities in 2011. It emphasizes the need for education, training, legal and regulatory changes, and monitoring to ensure successful adoption.
The document outlines Ethiopia's roadmap for adoption of International Financial Reporting Standards (IFRS). It includes a three-phase transition plan over three years, beginning with significant public interest entities in 2009 and ending with small and medium entities in 2011. It discusses requirements for entities to disclose effects of adoption and for audit firms to report on their IFRS preparation. It also proposes a task force to support implementation and address issues arising during the transition period.
State Of Outsourcing 2009, Core Researchrandiwoloz
This document provides an agenda and overview for "The State of Canadian Outsourcing: Update 2009" report. The summary includes:
1) The report analyzes trends in the Canadian outsourcing market and management practices between June 2007-November 2008 based on 100 new outsourcing transactions.
2) It focuses on larger transactions over $1 million across all industries for the period of 1998-2008.
3) Both quantitative and qualitative data were collected through surveys of buyers, providers and advisors, as well as public announcements and interviews.
1. The Financial Accounting Foundation conducted a post-implementation review of FASB Interpretation No. 48 (FIN 48) which provides guidance on accounting for uncertainty in income taxes.
2. The review found that FIN 48 has improved consistency and reporting of income tax uncertainties, but it also identified opportunities for improvement and disproportionate costs for private companies.
3. Changes being considered include more outreach to financial statement users during standard-setting, including more detailed cost-benefit analyses in future standards, and consistent re-exposure policies.
The Indian and US tax authorities have reached an agreement on transfer pricing for information
technology services provided by Indian subsidiaries of US multinational enterprises. Specifically, they have
agreed to accept a markup of 18% of costs as the arm's length price for fiscal years 2004-2005, resolving
disputes where Indian tax authorities had imposed higher markups. Some affected taxpayers now have the
option to accept this mutual agreement procedure resolution or continue domestic tax appeals.
Exponential-e discusses the benefits of next-generation networks (NGNs) for channel partners. Key benefits include:
1) NGNs allow channel partners to bundle various services like voice, internet, and third-party services into new packages for customers over a single connection.
2) In contrast to traditional networks where unused bandwidth is lost, NGNs provide flexible bandwidth that can be allocated to different services as needed.
3) NGNs simplify wide-area network management for channel partners by providing Ethernet interfaces and allowing remote locations to be managed as a single local area network.
The document summarizes Exponential-e's PowerNGN business internet solution. PowerNGN provides symmetrical fibre optic connections with carrier-class internet access and routing capabilities. It offers flexible bandwidth allocation starting from £550 per month. PowerNGN delivers fast, reliable connectivity and can support additional services beyond basic internet access. It provides a cost-effective way for businesses to access Exponential-e's next generation network.
This document presents a series of quotes from 1703 to 1985 criticizing students' dependence on new technologies for writing and calculation. Each generation of educators complained that students relied too much on the latest devices like slates, paper, pens, ink, fountain pens, ballpoint pens, and calculators rather than learning traditional methods. The concluding paragraph notes that while pens, pencils and calculators are still used, computers now further facilitate tasks but will likely continue to face similar complaints.
VPLS (virtual private LAN services) is a standard that allows companies to connect geographically dispersed sites and share an Ethernet broadcast domain, providing any-to-any connectivity across sites. A VPLS-enabled network from Exponential-e provides a completely private Layer 2 virtual cloud for connecting customer offices. VPLS offers benefits like improved agility, efficiency, and lower costs for customers compared to other WAN technologies. Exponential-e's national VPLS network utilizes a pure Ethernet, switched Layer 2 backbone to maximize security, speed, quality of service, and simplicity for customers.
1) The document discusses the opportunity for technology to improve organizational efficiency and transition economies into a "smart and clean world."
2) It argues that aggregate efficiency has stalled at around 22% for 30 years due to limitations of the Second Industrial Revolution, but that digitizing transport, energy, and communication through technologies like blockchain can help manage resources and increase efficiency.
3) Technologies like precision agriculture, cloud computing, robotics, and autonomous vehicles may allow for "dematerialization" and do more with fewer physical resources through effects like reduced waste and need for transportation/logistics infrastructure.
Transfer Pricing - India and Global perspectives - 7 April 2017Hitesh Gajaria
This document provides an overview and agenda for an advanced transfer pricing course in India. It introduces key concepts around transfer pricing such as definitions, regulations to prevent profit shifting, and the three-tier documentation approach introduced as part of the OECD's BEPS initiative. Specific topics covered include country by country reporting requirements, the master file and local file documentation requirements, functional analysis, benchmarking methods, and penalties for non-compliance. An illustrative global perspective on BEPS implementation in countries like the US, UK, and Australia is also provided.
Introduction to TransPrice Knowledge AllianceAkshay KENKRE
TransPrice flagged off a knowledge circle amongst its members, clients and associates; the purpose of which is to spread awareness about the transfer pricing issues in the industry; to value add by representing the issues discussed in the forum at various larger forums and ultimately provide plausible solutions.
I hereby invite the industry members who are affected by Transfer Pricing and International taxation to join the group.
Interested professionals can write to me on akshaykenkre@transprice.in
This is purely a knowledge awareness session and not a business initiative.
Thanks a lot
Akshay Kenkre
Anthony Galliano - Tax Forum Siem Reap Presentation - SME TaxAnthony Galliano
Presentation at the Eurocham Cambodia Siem Reap Tax Forum by Cambodian Investment Management Holding Group CEO on Small and Medium Enterprise Tax Issues and Incentives covering Recent Regulatory Change and Preventive Measures for Tax Audits.
China's transfer pricing system has developed significantly in recent years. The key points are:
1) China established its transfer pricing legal framework in 1991 and strengthened the laws in 2007, adopting the arm's length principle.
2) Transfer pricing audits were initially focused on tangible goods but now include intangibles, services, and equity shares. Guidelines were issued in 2009 and audit cases have increased annually.
3) Bilateral and multilateral APAs have been signed to provide certainty, with the first report issued in 2010. A "three in one" anti-avoidance system was created involving administration, services, and investigation.
4) Special considerations for Chinese factors include location savings, market premium,
Rollback of Advance Pricing Agreement - Clarity NeededRhea Munjal
This document discusses India's introduction of rollback provisions to its Advance Pricing Agreement (APA) program. The key points are:
1. India introduced APA provisions in 2012 to provide predictability on transfer pricing for international transactions but it did not initially include rollback provisions.
2. Rollback provisions allow the arm's length pricing determined by an APA to apply to past transactions, providing relief to taxpayers from disputes over prior years.
3. India introduced rollback provisions in 2014 to align with global best practices and reduce large-scale transfer pricing litigation. The rollback can apply to the four years prior to the APA.
4. The document analyzes whether India's rollback program will effectively reduce
Key Takeaways:
- Issues in Comparability Analysis and Handling Information Deficiencies
- Losses and Allocation of Covid-19 Specific Costs
- Factoring Government Assistance
- Solutions for Advance Pricing Agreements under Negotiation
Way Forward
The document introduces the Integrated Assessment Model for Tax Administration (IAMTAX), developed by the World Bank to comprehensively assess tax administration performance. The IAMTAX consists of a diagnostic tool and measurement framework. The diagnostic tool assesses a tax administration's current situation and establishes baselines. The measurement framework identifies performance gaps by benchmarking actual performance against standards and monitors performance over time. The framework centers on 14 strategic dimensions organized around a new tax administration paradigm focusing on compliance and taxpayer cooperation.
The document introduces the Integrated Assessment Model for Tax Administration (IAMTAX), developed by the World Bank to comprehensively evaluate tax administration systems. The IAMTAX consists of a diagnostic tool and measurement framework. It assesses performance across legal/regulatory, institutional/capacity, and core business processes. The measurement framework centers on 14 strategic dimensions and uses outcome and output indicators to benchmark performance and identify gaps over time. The goal is to encourage modern, transparent, and efficient tax administration focused on taxpayer compliance and services.
The document outlines Ethiopia's roadmap for adoption of International Financial Reporting Standards (IFRS). It discusses the challenges of adopting IFRS and strategies to address them. The roadmap involves a three-phase transition over three years, beginning with significant public interest entities in 2009 and ending with small and medium entities in 2011. It emphasizes the need for education, training, legal and regulatory changes, and monitoring to ensure successful adoption.
The document outlines Ethiopia's roadmap for adoption of International Financial Reporting Standards (IFRS). It includes a three-phase transition plan over three years, beginning with significant public interest entities in 2009 and ending with small and medium entities in 2011. It discusses requirements for entities to disclose effects of adoption and for audit firms to report on their IFRS preparation. It also proposes a task force to support implementation and address issues arising during the transition period.
State Of Outsourcing 2009, Core Researchrandiwoloz
This document provides an agenda and overview for "The State of Canadian Outsourcing: Update 2009" report. The summary includes:
1) The report analyzes trends in the Canadian outsourcing market and management practices between June 2007-November 2008 based on 100 new outsourcing transactions.
2) It focuses on larger transactions over $1 million across all industries for the period of 1998-2008.
3) Both quantitative and qualitative data were collected through surveys of buyers, providers and advisors, as well as public announcements and interviews.
1. The Financial Accounting Foundation conducted a post-implementation review of FASB Interpretation No. 48 (FIN 48) which provides guidance on accounting for uncertainty in income taxes.
2. The review found that FIN 48 has improved consistency and reporting of income tax uncertainties, but it also identified opportunities for improvement and disproportionate costs for private companies.
3. Changes being considered include more outreach to financial statement users during standard-setting, including more detailed cost-benefit analyses in future standards, and consistent re-exposure policies.
The Indian and US tax authorities have reached an agreement on transfer pricing for information
technology services provided by Indian subsidiaries of US multinational enterprises. Specifically, they have
agreed to accept a markup of 18% of costs as the arm's length price for fiscal years 2004-2005, resolving
disputes where Indian tax authorities had imposed higher markups. Some affected taxpayers now have the
option to accept this mutual agreement procedure resolution or continue domestic tax appeals.
Taxmann’s Webinar on COVID Impact on Transfer PricingTaxmann
COVID-19 has created a spell of disruptions and changes that have left practically no facet of business untouched. OECD also recently released guidance on how to manage the impact of the pandemic in order to correctly apply the arm's length principle in intra-group transactions.
Since the ex-ante arm's analysis is time-sensitive, let’s hear from experts on the proposed solutions on the aforesaid framework and the upcoming challenges for taxpayers.
This document provides an overview of Nigeria's roadmap to adopting International Financial Reporting Standards (IFRS) and converting from Statements of Accounting Standards (SAS) to IFRS. It discusses Nigeria's plan to adopt IFRS in 8 phases, beginning with objectives and qualitative characteristics. It also covers the conceptual framework and foundations of IFRS, benefits of IFRS adoption, and highlights of Nigeria's conversion process from SAS to IFRS. The document aims to guide Nigerian entities through understanding IFRS and transitioning reporting to align with global standards.
1) The bank needed to comply with FATCA regulations by updating its IT systems. It hired TGSL as a testing partner to help with compliance testing and implementation.
2) TGSL developed a framework to identify high-risk areas impacted by FATCA, design test scenarios, and ensure functional coverage. This included testing new customer fields, tax withholding, and report generation.
3) Testing found 25% high severity and 40% medium severity defects. 35% of defects were in critical areas, avoiding post-production issues. All testing was completed on schedule.
The document summarizes recent changes to international transfer pricing guidance over the past few months. It discusses the OECD's consultation on capping interest deductibility between 10-30% of EBITDA. It also discusses OECD consultations on profit splits and attributing profits to permanent establishments. Additionally, it notes that China has formalized value chain requirements into its transfer pricing regulations. The EC ruling on Starbucks created potential inconsistencies between the arm's length principle and EU state aid rules. The IRS Altera case and ongoing appeals regarding stock-based compensation are also summarized.
Transfer Pricing Summit Asia Brochure - 2015Koh Lip Wee
This document provides information about an upcoming Transfer Pricing Summit in Singapore on August 3-4, 2015. The summit will bring together tax and finance leaders to share strategies for overcoming transfer pricing challenges and compliance with latest regulations. Speakers will include professionals from leading multinational companies. Sessions will provide practical guidance on implementing transfer pricing policies, managing risks, and avoiding disputes. The goal is to help participants strengthen tax efficiency while remaining compliant with changing international standards.
Similar to Trends on transfer pricing: Venezuela (20)
Best practices for project execution and deliveryCLIVE MINCHIN
A select set of project management best practices to keep your project on-track, on-cost and aligned to scope. Many firms have don't have the necessary skills, diligence, methods and oversight of their projects; this leads to slippage, higher costs and longer timeframes. Often firms have a history of projects that simply failed to move the needle. These best practices will help your firm avoid these pitfalls but they require fortitude to apply.
Discover timeless style with the 2022 Vintage Roman Numerals Men's Ring. Crafted from premium stainless steel, this 6mm wide ring embodies elegance and durability. Perfect as a gift, it seamlessly blends classic Roman numeral detailing with modern sophistication, making it an ideal accessory for any occasion.
https://rb.gy/usj1a2
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...my Pandit
Dive into the steadfast world of the Taurus Zodiac Sign. Discover the grounded, stable, and logical nature of Taurus individuals, and explore their key personality traits, important dates, and horoscope insights. Learn how the determination and patience of the Taurus sign make them the rock-steady achievers and anchors of the zodiac.
Part 2 Deep Dive: Navigating the 2024 Slowdownjeffkluth1
Introduction
The global retail industry has weathered numerous storms, with the financial crisis of 2008 serving as a poignant reminder of the sector's resilience and adaptability. However, as we navigate the complex landscape of 2024, retailers face a unique set of challenges that demand innovative strategies and a fundamental shift in mindset. This white paper contrasts the impact of the 2008 recession on the retail sector with the current headwinds retailers are grappling with, while offering a comprehensive roadmap for success in this new paradigm.
Anny Serafina Love - Letter of Recommendation by Kellen Harkins, MS.AnnySerafinaLove
This letter, written by Kellen Harkins, Course Director at Full Sail University, commends Anny Love's exemplary performance in the Video Sharing Platforms class. It highlights her dedication, willingness to challenge herself, and exceptional skills in production, editing, and marketing across various video platforms like YouTube, TikTok, and Instagram.
B2B payments are rapidly changing. Find out the 5 key questions you need to be asking yourself to be sure you are mastering B2B payments today. Learn more at www.BlueSnap.com.
Navigating the world of forex trading can be challenging, especially for beginners. To help you make an informed decision, we have comprehensively compared the best forex brokers in India for 2024. This article, reviewed by Top Forex Brokers Review, will cover featured award winners, the best forex brokers, featured offers, the best copy trading platforms, the best forex brokers for beginners, the best MetaTrader brokers, and recently updated reviews. We will focus on FP Markets, Black Bull, EightCap, IC Markets, and Octa.
Brian Fitzsimmons on the Business Strategy and Content Flywheel of Barstool S...Neil Horowitz
On episode 272 of the Digital and Social Media Sports Podcast, Neil chatted with Brian Fitzsimmons, Director of Licensing and Business Development for Barstool Sports.
What follows is a collection of snippets from the podcast. To hear the full interview and more, check out the podcast on all podcast platforms and at www.dsmsports.net
Structural Design Process: Step-by-Step Guide for BuildingsChandresh Chudasama
The structural design process is explained: Follow our step-by-step guide to understand building design intricacies and ensure structural integrity. Learn how to build wonderful buildings with the help of our detailed information. Learn how to create structures with durability and reliability and also gain insights on ways of managing structures.
3 Simple Steps To Buy Verified Payoneer Account In 2024SEOSMMEARTH
Buy Verified Payoneer Account: Quick and Secure Way to Receive Payments
Buy Verified Payoneer Account With 100% secure documents, [ USA, UK, CA ]. Are you looking for a reliable and safe way to receive payments online? Then you need buy verified Payoneer account ! Payoneer is a global payment platform that allows businesses and individuals to send and receive money in over 200 countries.
If You Want To More Information just Contact Now:
Skype: SEOSMMEARTH
Telegram: @seosmmearth
Gmail: seosmmearth@gmail.com
Understanding User Needs and Satisfying ThemAggregage
https://www.productmanagementtoday.com/frs/26903918/understanding-user-needs-and-satisfying-them
We know we want to create products which our customers find to be valuable. Whether we label it as customer-centric or product-led depends on how long we've been doing product management. There are three challenges we face when doing this. The obvious challenge is figuring out what our users need; the non-obvious challenges are in creating a shared understanding of those needs and in sensing if what we're doing is meeting those needs.
In this webinar, we won't focus on the research methods for discovering user-needs. We will focus on synthesis of the needs we discover, communication and alignment tools, and how we operationalize addressing those needs.
Industry expert Scott Sehlhorst will:
• Introduce a taxonomy for user goals with real world examples
• Present the Onion Diagram, a tool for contextualizing task-level goals
• Illustrate how customer journey maps capture activity-level and task-level goals
• Demonstrate the best approach to selection and prioritization of user-goals to address
• Highlight the crucial benchmarks, observable changes, in ensuring fulfillment of customer needs
HOW TO START UP A COMPANY A STEP-BY-STEP GUIDE.pdf46adnanshahzad
How to Start Up a Company: A Step-by-Step Guide Starting a company is an exciting adventure that combines creativity, strategy, and hard work. It can seem overwhelming at first, but with the right guidance, anyone can transform a great idea into a successful business. Let's dive into how to start up a company, from the initial spark of an idea to securing funding and launching your startup.
Introduction
Have you ever dreamed of turning your innovative idea into a thriving business? Starting a company involves numerous steps and decisions, but don't worry—we're here to help. Whether you're exploring how to start a startup company or wondering how to start up a small business, this guide will walk you through the process, step by step.
Easily Verify Compliance and Security with Binance KYCAny kyc Account
Use our simple KYC verification guide to make sure your Binance account is safe and compliant. Discover the fundamentals, appreciate the significance of KYC, and trade on one of the biggest cryptocurrency exchanges with confidence.
Storytelling is an incredibly valuable tool to share data and information. To get the most impact from stories there are a number of key ingredients. These are based on science and human nature. Using these elements in a story you can deliver information impactfully, ensure action and drive change.
1. Venezuela: Trends in Transfer Pricing
Transfer Pricing
► Nelson Landaeta C.
nelson.landaeta@nlc-asesoria.com
www.nlc-asesoria.com
2. Agenda
Recent developments on transfer pricing in
Venezuela
Issues considered by the SENIAT to start an audit
process on transfer pricing
Basic aspects considered by SENIAT during a
Transfer Pricing audit process
Recommendations to be prepared for an audit
process
4. Recent developments on transfer pricing in Venezuela
Seniat has issued several TP During the past six years, the
assessments to relevant multinational transfer pricing personnel from
corporations in diverse industries, SENIAT has being participating in
which have been publicly informed: joint training sessions with other
Automotive: Mitsubishi Motors, tax authorities in Mexico and
Mack, Chrysler; GM Europe.
Oil Industry: Shell Venezuela, Adoption of the updated OECD
Exxon Mobil, Eni transfer pricing guidelines
Pharmaceutical: Pfizer Venezuela, approved on July 2010.
Food Industry: Alimentos Heinz More aggressive presence of tax
authority in transfer pricing
auditing process
Inclusion of thin capitalization rules
during 2007 VITL amendment;
6. Issues considered by the SENIAT to start an audit
process on transfer pricing
Taxpayers with costly debts and interests Rejection of the use of foreign Global
from long term loans effected with their Master File TP documentation;
respective related foreign party Using non updated financial information
from comparable companies up to June
Changes in TP methods without adequate of the FY subject to study;
justification from one year to another year; Inconsistency between TP report, Income
Tax Return and PT-99 Form;
Profit Level Indicators (PLI) below the first Showing lower operating margins
inter quartile arm’s length range; comparing with operating margins from
previous year.
Significant payments to related parties for Late filing of PT-99 Form.
intra group services and technical assistance;
Linked cooperation among all the Main
Customs Tax Administration and the TP
Administration;
8. Basic aspects considered by SENIAT during a Transfer
Pricing audit process
Review of compliance with the Analysis of financial information
requirements set under Article 169 of used: (Historical / re expressed)
the VITL, the transfer pricing study (aggregated / segmented);
and all supporting documentation for
Selection criteria for external
each transaction subject to analysis;
comparable (TNM)
Contemporaneity of the comparable
Review of economical analysis set run process
aspects such as:
Review of the acceptance and
Internal comparable rejection;
rejection matrix contained in the
CUP method discard; study;
Discarding other methods;
Characterization of the entity based on
their functions, assets and risks (TNM
Analysis);
10. Recommendations to be prepared for an audit process
Carry out regular meetings between the Finance area and / or tax, operations
and marketing areas in order to handle details on its operational aspects and
its relationship to transfer pricing issues that could arise from them;
Identify potential service providers (prove non-availability of services locally)
in the case of payments for technical assistance;
Make sure to have all the supporting documentation evidencing the reception
of services from a foreign related party;
Supporting documentation language: Spanish
Establishment of procedures through which the supporting information is
properly filed prior to the start of an audit process.
11. Thanks for your attention !
► Nelson Landaeta C.
nelson.landaeta@nlc-asesoria.com
www.nlc-asesoria.com