презентация дианыlakumaThe document discusses transfer pricing documentation requirements in Latvia and from an EU perspective. It provides an overview of Latvia's transfer pricing legislation and regulations, which require related party transactions to meet the arm's length principle. It also outlines the EU's 1990 Arbitration Convention on transfer pricing and resolutions on transfer pricing documentation standards. Finally, it summarizes proposed changes to Latvia's laws that would require taxpayers to provide more detailed transfer pricing documentation for related party transactions.
2012 04 19 viii perm forum_wb simonslakumaWilliam B. Simons gave a presentation with the following key points:
1. He provided a broad perspective on tax law and policy reforms rather than detailed rules.
2. His comments proposed using tax law and policy as an instrument for goals beyond revenue collection, such as promoting environmental protection and economic growth.
3. He suggested reforms could aim to eliminate harmful tax competition between jurisdictions, address illicit capital outflows, and ensure a fair distribution of tax burden across income levels.
4. Overall, he advocated widening participation in developing tax policy and learning from reforms in other fields and countries.
презентация дианыlakumaThe document discusses transfer pricing documentation requirements in Latvia and from an EU perspective. It provides an overview of Latvia's transfer pricing legislation and regulations, which require related party transactions to meet the arm's length principle. It also outlines the EU's 1990 Arbitration Convention on transfer pricing and resolutions on transfer pricing documentation standards. Finally, it summarizes proposed changes to Latvia's laws that would require taxpayers to provide more detailed transfer pricing documentation for related party transactions.
2012 04 19 viii perm forum_wb simonslakumaWilliam B. Simons gave a presentation with the following key points:
1. He provided a broad perspective on tax law and policy reforms rather than detailed rules.
2. His comments proposed using tax law and policy as an instrument for goals beyond revenue collection, such as promoting environmental protection and economic growth.
3. He suggested reforms could aim to eliminate harmful tax competition between jurisdictions, address illicit capital outflows, and ensure a fair distribution of tax burden across income levels.
4. Overall, he advocated widening participation in developing tax policy and learning from reforms in other fields and countries.