A taxpayer shall be obliged to provide its local taxation authority with details of prices, expenses standards, etc., With regard to its business transactions with affiliated enterprises.

 
  • 納稅人有義務(wù)就其與關(guān)聯(lián)企業(yè)之間的業(yè)務(wù)往來(lái),向當地稅務(wù)機關(guān)提供有關(guān)的價(jià)格、費用標準等資料。
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