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  • Simplified transfer pricing record keeping options practical compliance guideline (PCG)

    We've released a new Practical Compliance Guideline PCG 2017/2 Simplified transfer pricing record keeping options to help you reduce your record-keeping.

    The PCG outlines transaction types or activities identified as low risk for international related party dealings. This PCG specifies the criteria for taxpayers to self-assess their eligibility to use one or more of the eight simplification options:

    1. small taxpayers
    2. distributors
    3. intra-group services
    4. low-level inbound loans
    5. materiality
    6. management and administration services
    7. technical services
    8. low-level outbound loans.

    This PCG replaces the current information provided on our website and provides the additional low-level outbound loans option.

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      Last modified: 28 Feb 2017QC 51400