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[Book]
GUIDANCE ON CERTIFICATION BY THE APPROVED ACCOUNTANT ON TRANSFER PRICING REGULATIONS JUNE 2017
Author(s) : Institute of Chartered Accountants of Sri Lanka
Call No : 336.221,CASL
Publication Year : 2017
Publication Place : Colombo 07, Sri Lanka
Medium : English
Publisher : CASL
Abstract : In Sri Lanka,the Trasfer Pricing rules were introduced in the Domestic Tax Statute at Section 104 of the Inland Revenue Act in 2006, in 2008 a gazette notification was issued setting out the regulations of transfer pricing and in 2013,
Keywords : Tax, Documentation, International Transactions, Arm's Length Price, Methods of Computation of Arm's Length Price, Verification, Gazette
Subject : Taxation

Accession NoDescriptionStatus
26522 Available
26523 Available
26524 Available
26520 Permanent Reference
Available
26521 Reference Only
Available