[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 No | Description | Status |
| 26524 |
| Available |
| 26520 |
Permanent Reference
| Available |
| 26521 |
Reference Only
| Available |