Examples of Pricing Guidelines in a sentence
For each change, the Contractor, Subcontractor or material supplier shall furnish a detailed written Change Order Proposal (COP) itemized according to these Pricing Guidelines and in accordance with Chapter 3-123, Hawaii Administrative Rules, and the categorical definitions and conditions listed below: Materials: 1.
The implementation of this standard in the section 482 regulations is in accordance with the general principles of paragraph 1 of Article 9 of the Convention, as interpreted by the OECD Transfer Pricing Guidelines.
You agree to comply with the Trust’s Good Faith Pricing Guidelines, as adopted by the Board and amended from time to time, in determining the fair value of securities held in the Fund’s portfolio for which no current market price is readily available.
These policies are consistent with 2017 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
You agree to comply with the Trust's Good Faith Pricing Guidelines, as adopted by the Board and amended from time to time, in determining the fair value of securities held in the Fund's portfolio for which no current market price is readily available.
Both the OECD Transfer Pricing Guidelines and the U.S. Internal Revenue Code (section 1.482-7) provide a set of rules on how to enter into Cost Sharing Agreements at arm’s length.
See the Instructions for Schedule M-3 (Form 1120-F) for the reporting of book-tax differences in Parts II and III of that schedule under a treaty-based return position pursuant to OECD Transfer Pricing Guidelines.
The principles of the OECD Transfer Pricing Guidelines will apply for purposes of determining the profits attributable to a permanent establishment, taking into account the different economic and legal circumstances of a single entity.
The OECD defines secondary adjustments in the Glossary of the OECD Transfer Pricing Guidelines (TPG) as "an adjustment that arises from imposing tax on a secondary transaction in transfer pricing cases", and a secondary transaction as a constructive transaction that some States assert under their domestic transfer pricing legislation after having proposed a primary adjustment in order to make the actual allocation of profits consistent with the primary adjustment.
IRBM’s Comments: Further clarifications will be issued in the amended Transfer Pricing Guidelines.