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                    [Title] => Overview of the draft transfer pricing revenue regulations
                    [Summary] => 
The draft RR does not provide for the statute of limitations for assessments involving TP adjustments. However, since a RR should be consistent with the provisions of the NIRC, any assessments involving TP adjustments should follow the general statute of limitations provided under the NIRC.
                    [DatePublished] => 2009-09-29 00:00:00
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MARIA CARMELA M

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                    [DatePublished] => 2009-10-06 00:00:00
                    [ColumnID] => 134573
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                    [Title] => Overview of the draft transfer pricing revenue regulations
                    [Summary] => 
The draft RR does not provide for the statute of limitations for assessments involving TP adjustments. However, since a RR should be consistent with the provisions of the NIRC, any assessments involving TP adjustments should follow the general statute of limitations provided under the NIRC.
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                    [ColumnID] => 134573
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abtest

Overview of the draft transfer pricing revenue regulations

By Maria Carmela M. Peralta | October 6, 2009 - 12:00am

The draft RR makes reference to APAs, which may be unilateral, bilateral, or multilateral. It states that an APA shall formally be initiated by the taxpayer.

Business

Overview of the draft transfer pricing revenue regulations

By Maria Myla S. Maralit | September 29, 2009 - 12:00am

The draft RR does not provide for the statute of limitations for assessments involving TP adjustments. However, since a RR should be consistent with the provisions of the NIRC, any assessments involving TP adjustments...

Business

Overview of the draft transfer pricing revenue regulations

By Maria Carmela M. Peralta | September 22, 2009 - 12:00am

In 2006, the endorsement by the Bureau of Internal Revenue (BIR) to the Secretary of Finance for his approval of the draft revenue regulations (RR) on transfer pricing (TP), was announced to the public.

Business