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Obligations on transactions involving unincorporated corporate contracts, joint venture agreements or similar contracts. When reporting the above transactions on Form TP-R, you first need to select one of the following categories: Agreement with an unincorporated corporation, Joint venture agreement, or similar agreement. Once the transaction type is selected, the reporting entity will indicate the type of partner share resulting from the agreement.
In the profit and loss/liquidation assets at the end of the period for which the TPR information is submitted. Next, in the subsequent items of the form, the following fields need to be filled in: share percentage, capital contribution (partners) and total capital Country Email List contribution (contributions of all partners) It is important to note that if the transaction is exempt from the documentation obligation (according to Article 11n of the Corporate Income Tax Act Article), all of the above information.
Must also be provided. New Category of Controlled Transactions – Restructuring In addition to the categories of controlled transactions described above, the form amendments also result in the expansion of reporting obligations in the area of restructuring transactions. Until now, when reporting restructuring transactions, entities chose one of four categories: compensated or uncompensated - for either the cost or revenue side.
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