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Maria Carmela M. Peralta
Maria Carmela M. Peralta
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Is this the current thinking on documentation?
by Maria Carmela M. Peralta - August 18, 2020 - 12:00am
From the time Revenue Regulation No. 02-2013, otherwise known as the transfer pricing regulation, was issued in 2013, there have been at least two items that taxpayers have waited for from the Bureau of Internal...
The travails of BIR form no. 1709
by Maria Carmela M. Peralta - August 11, 2020 - 12:00am
In the early 1990s, the BIR had already prescribed a similar form, although only for foreign related-party transactions that is, BIR form no. 1702 H, known as the “Information Return on Transactions with Related...
TP eight months later
by Maria Carmela M. Peralta - October 15, 2013 - 12:00am
Eight months have passed since the issuance by the Finance Secretary of Revenue Regulations No. 02-2013 (RR No. 02-2013), dated Jan. 23, 2013, which provide for the transfer pricing guidelines or the guidelines in...
Overview of the draft transfer pricing revenue regulations
by Maria Carmela M. Peralta - October 6, 2009 - 12:00am
The draft RR makes reference to APAs, which may be unilateral, bilateral, or multilateral. It states that an APA shall formally be initiated by the taxpayer.
Overview of the draft transfer pricing revenue regulations
by Maria Carmela M. Peralta - September 22, 2009 - 12:00am
In 2006, the endorsement by the Bureau of Internal Revenue (BIR) to the Secretary of Finance for his approval of the draft revenue regulations (RR) on transfer pricing (TP), was announced to the public.
Some issues regarding the transfer pricing regulations
by Maria Carmela M. Peralta - June 10, 2008 - 12:00am
Some issues regarding the transfer pricing regulations
by Maria Carmela M. Peralta - June 3, 2008 - 12:00am
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