ZAMBIA CONTENTS
8. Penalties and Documentation p.403 8.1 Transfer Pricing Penalties and Defences p.403 8.2 Transfer Pricing Documentation p.405 9. Alignment With OECD Transfer Pricing Guidelines p.405 9.1 Alignment and Differences p.405 9.2 Arm’s Length Principle p.405 9.3 Impact of the Base Erosion and Profit Shifting (BEPS) Project p.405 9.4 Impact of BEPS 2.0 p.405 9.5 Entities Bearing the Risk of Another Entity’s Operations p.406 10. Relevance of the United Nations Practical Manual on Transfer Pricing p.406 10.1 Impact of UN Practical Manual on Transfer Pricing p.406 11. Safe Harbours or Other Unique Rules p.406 11.1 Transfer Pricing Safe Harbours p.406 11.2 Rules on Savings Arising From Operating in the Jurisdiction p.406 11.3 Unique Transfer Pricing Rules or Practices p.406 11.4 Financial Transactions p.407 12. Co-Ordination With Customs Valuation p.407 12.1 Co-Ordination Requirements Between Transfer Pricing and Customs Valuation p.407 13. Controversy Process p.407 13.1 Options and Requirements in Transfer Pricing Controversies p.407 14. Judicial Precedent p.408 14.1 Judicial Precedent on Transfer Pricing p.408 14.2 Significant Court Rulings p.408 15. Foreign Payment Restrictions p.410 15.1 Restrictions on Outbound Payments Relating to Uncontrolled Transactions p.410 15.2 Restrictions on Outbound Payments Relating to Controlled Transactions p.410 15.3 Effects of Other Countries’ Legal Restrictions p.410 16. Transparency and Confidentiality p.410 16.1 Publication of Information on APAs or Transfer Pricing Audit Outcomes p.410 16.2 Use of “Secret Comparables” p.410
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