What details/ information are to be provided in transfer pricing disclosure form and by when?

Transfer Pricing
2

Information provided in the transfer pricing disclosure form includes:

  • broad categories of transactions and arrangements undertaken by the Taxable Person with its Related Parties or Connected Persons,
  • nature and value of the Controlled Transaction(s),
  • details of the Related Party(ies) and
  • transfer pricing method(s) used to determine the arm’s length value of the Controlled Transactions

The Transfer Pricing disclosure form is to be submitted alongside the Corporate Tax return within 9 months from the end of the relevant Tax Period.

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