Sentences with phrase «intangible assets transferred»

CRA provides transfer pricing advice in relation to all types of planning arrangements, including planning for and negotiating advance pricing agreements (APAs), pricing all types of intangible assets transferred during a business restructuring and analyzing the allocation of risks (and associated transfer prices) between related companies.

The plan is China's contribution to a global effort to stamp out the common practice of multinationals altering the price put on labor, services or intangible asset transfers within global operations to allow firms to divert profits to low - tax countries.

Not exact matches

A source at a law firm told the South China Morning Post that the State Administration of Taxation issued a consultation draft on the proposal at the end of last year, specifying that multinationals would have to disclose affiliated businesses and how intangible assets, labor and other internal cost transfers were made.»

Similarly an agreed purchase transfer fee of say # 40m isn't a cost in accounting terms it's an intangible asset which is written down over the period of the contract.

Disincorporation Relief allows a company to transfer certain types of assets (company assets such as land and buildings, goodwill and other intangible assets) to its shareholders (who continue to operate the business in an unincorporated form) without the company incurring a corporation tax charge on the disposal of the assets.

As thought leaders in the areas of intangible asset valuation, transfer pricing, and general valuation, we're recognized by corporate clients, lawyers, and tax authorities as offering real value, differentiated thought leadership, and practice advances.

For a business transfer there would need to be a transfer of significant tangible or intangible assets (if the function were asset reliant) or failing that, a taking over of a major part of the workforce in terms of numbers and skills (if it were labour intensive).

CRA has extensive experience advising multinational clients on the value of their intellectual property, technology, trade names, and other intangible assets during transfer pricing proceedings.