BIR Transfer Pricing Guidelines 2013

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BIR REVENUE REGULATIONS NO. 2-2013: BIR Transfer Pricing Guidelines 2013

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Title Source: Supreme Court: BIR Transfer Pricing Guidelines 2013

Law: Bir Revenue Regulations No. 2-2013

Decision Date: Jan 23, 2013

The Transfer Pricing Guidelines in the Philippines aim to address the issue of transfer pricing and prevent tax avoidance by implementing the arm's length principle and providing guidelines for determining appropriate revenues and taxable income in controlled transactions between associated enterprises.

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