Such documentation must be provided to the SAT within 30 days of a request, although taxpayers can seek an extension of a further 45 days: this means that taxpayers should prepare such documentation ...

In our Asia Transfer Pricing Brief for Q1 2025, we present the latest updates on transfer pricing in Thailand, Sri Lanka, and ...

The CbCR template requires that permanent establishment data should be reported by reference to the tax jurisdiction ... County-by-country reporting is a third tier of transfer pricing documentation.