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Post by account_disabled on Dec 4, 2023 6:42:02 GMT 1
Do not only apply to taxpayers who engage in transactions with related entities. The taxpayer records transactions with entities whose registered office or management body is located in a tax haven as of the day of the year, whether or not related to the transaction. If the value of the transaction for the tax year exceeds, zloty so-called direct paradise transactions. If The indirect hedging transaction regulations that came into effect on day, month, year. Furthermore, in the case of domestic transactions, i.e. situations where both the payer and the payee Job Function Email List of the receivable are subject to national jurisdiction, the documentation obligation only applies to the entity receiving the receivable. Rationale for the Project The recipient of the receivable. Knows whether he or she is the actual owner of the receivable received or which entity is its true owner. Elimination of the presumption regarding beneficial owners. As noted above, current transfer pricing regulations provide for a presumption regarding indirect tax haven transactions. Under this presumption, if our contractors enter into any settlement with an entity whose registered office or management is located in a tax haven, accounts receivable The actual owner of the money is linked to a tax haven.
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