- Global site
- Africa
- Americas
- Asia Pacific
- Europe
- Middle East
Business Process Solutions Home
- Accounting services
- Taxes compliance within outsourcing
- Payroll, personal income tax and labor compliance
- Secondments/Loan staff services
- Compilation of the financial and non-financial information
- Accounting systems review and improvement
- Initial setting-up for accounting and taxes systems
- Management accounting and analysis
The preamble sets out the decree’s objective of administering transfer pricing in order to prevent the loss of tax revenue to the state budget. It also introduces the concept of ‘‘substance over form’’ to be applied by tax officials in the administration, examination and auditing of transfer pricing.
This new principle will be applied to analyze legal contracts and documents of related party transactions as well as business operations of parties engaged, so as to determine the nature and substances of related party transactions incurred.
Please contact our experts to receive the full article which features key changes of the decree promulgating tax administration applicable to enterprises having related party transactions.

Also appears under...