Tina Wang's show

Tina Wang

The international standard that OECD member countries have agreed should be used for determining transfer prices for tax purposes. It is set forth in Article 9 of the OECD Model Tax Convention as follows: where “conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly”.

Episodes

  1. Episode 4

    01/04/2012 ·  Video

    Episode 4

    This is only a test for movie functions

    2 min
  2. Episode 3

    01/03/2012 ·  Video

    Episode 3

    Advance pricing arrangement (“APA”) An arrangement that determines, in advance of controlled transactions, an appropriate set of criteria

    1 min
  3. Episode 2

    01/03/2012

    Episode 2

    The international standard that OECD member countries have agreed should be used for determining transfer prices for tax purposes. It is set forth in Article 9 of the OECD Model Tax Convention as follows: where “conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly”.

    3 min

  4. 01/03/2012

    Episode 1

    This is my 1st podcast to test

    3 min
  • 4 Episodes

About

The international standard that OECD member countries have agreed should be used for determining transfer prices for tax purposes. It is set forth in Article 9 of the OECD Model Tax Convention as follows: where “conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly”.

Information