WebMaster file and local file: The Danish Transfer Pricing Executive Order, section 3 Mater file (detailed): The Danish Transfer Pricing Executive Order, ... As from the year that the threshold is met (so that the local file is prepared for the year in which the threshold was met or exceeded). When does the LF need to be available? At the time of ... WebBased on the regulations currently in force, the documentation obligation arises depending on the net value of the homogenous controlled transaction which exceeds the following thresholds in the financial year: PLN 10 million – for commodity and financial transactions, PLN 2 million – for service transactions and other transactions,
Spain transfer pricing Grant Thornton insights
WebMaster file reporting: Spain-based multinational entities with a turnover in excess of EUR 45 million are required to file a new, extended version of the master file report — thereby … WebMaster file reporting: Spain-based multinational entities with a turnover in excess of EUR 45 million are required to file a new, extended version of the master file report — thereby increasing transfer pricing documentation burden for these entities. gbs ascending
Mexico - Corporate - Group taxation - PwC
Web12. máj 2024 · Article 76-A of the Mexican Income Tax Law (MITL) requires that for fiscal year 2016, companies that enter into transactions with related parties (in Mexico or … WebTransfer pricing documentation requirements – Master File and Local File: •EUR 50 million threshold •Master File should contain the following information: •Information regarding MNE Group’s global business •The nature of its activities and its general transfer pricing policy •Its worldwide allocation of income and economic activities Web31. jan 2024 · The obligation to hold the Master apply to groups with a consolidated turnover higher than 45 million euros. There is no filing deadline; it should be available for the tax … days of 2000