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The revised form provides for up to 13 categories of restructuring-related transactions. Reorganization categories include: mergers, spin-offs and acquisitions, share exchanges, transfers of intangible assets and rights to intangible assets, disposal or in-kind capital contribution of an enterprise or an organized part of an enterprise, and other restructuring activities resulting in the reorganization or transfer of an enterprise. Activities/Staff. Next.
After selecting the restructuring transaction category, you need to select the appropriate fields related to the restructuring compensation type. To do this, you must choose one of the cash or non-monetary options - receive or pay. The last option Country Email List corresponds to the situation where the entity does not pay or receive any form of remuneration related to the transfer of functions, assets, risks or rights. As with unincorporated contracts and corporate.
Joint venture contracts or contracts of a similar nature, the above information will also be reported for transactions exempt from documentation obligations. It is worth noting that statistics on the activities of the State Administration of Taxation in the field of transfer pricing supervision (announced at the 10th Transfer Pricing Forum) show that 20% of restructuring-related violations discovered during the supervision process. All types of violations.
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