{"id":423,"date":"2024-04-18T08:44:21","date_gmt":"2024-04-18T08:44:21","guid":{"rendered":"https:\/\/calow.co\/?p=423"},"modified":"2024-04-18T08:54:12","modified_gmt":"2024-04-18T08:54:12","slug":"irb-advance-pricing-arrangement-2024","status":"publish","type":"post","link":"https:\/\/calow.co\/zh\/irb-\u63d0\u524d\u5b9a\u4ef7\u5b89\u6392-2024\/","title":{"rendered":"IRB\uff1a2024 \u5e74\u63d0\u524d\u5b9a\u4ef7\u5b89\u6392"},"content":{"rendered":"<h1 class=\"wp-block-heading\" id=\"h-irb-advance-pricing-arrangement-2024\">\u5185\u90e8\u8bc4\u7ea7\u63d0\u524d\u5b9a\u4ef7\u5b89\u6392 2024<\/h1>\n\n\n\n<p>\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (APA) \u4e3a\u7eb3\u7a0e\u4eba\u548c\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u4e86\u4e00\u4e2a\u6846\u67b6\uff0c\u901a\u8fc7\u786e\u5b9a\u8de8\u5883\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5 (TPM) \u6765\u907f\u514d\u672a\u6765\u53d1\u751f\u8f6c\u8ba9\u5b9a\u4ef7\u7ea0\u7eb7\u3002\u4ee5\u4e0b\u662f\u6839\u636e\u6240\u63d0\u4f9b\u7684\u4fe1\u606f\u5bf9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7684\u5173\u952e\u7ec4\u6210\u90e8\u5206\u548c\u6761\u6b3e\u8fdb\u884c\u7684\u8be6\u7ec6\u5206\u6790\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-purpose-and-types-of-apas\">1. <strong>APA \u7684\u76ee\u7684\u548c\u7c7b\u578b<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5ba2\u89c2\u7684<\/strong>\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7684\u4e3b\u8981\u76ee\u7684\u662f\u660e\u786e\u4ea4\u6613\u6210\u672c\u673a\u5236 (TPM)\uff0c\u4ee5\u786e\u4fdd\u7eb3\u7a0e\u4eba\u4e0e\u5176\u5883\u5916\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u7684\u8de8\u5883\u4ea4\u6613\u5728\u516c\u5e73\u4ea4\u6613\u539f\u5219\u4e0b\u8fdb\u884c\u3002\u8fd9\u9879\u5148\u53d1\u5236\u4eba\u7684\u63aa\u65bd\u65e8\u5728\u63d0\u524d\u786e\u5b9a\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u4ee5\u9632\u6b62\u672a\u6765\u51fa\u73b0\u7a0e\u52a1\u8bc4\u4f30\u7ea0\u7eb7\u548c\u4e0d\u4e00\u81f4\u7684\u60c5\u51b5\u3002<\/li>\n\n\n\n<li><strong>APA \u7684\u7c7b\u578b<\/strong>:\n<ul class=\"wp-block-list\">\n<li><strong>\u5355\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (UAPA)<\/strong>\uff1a\u6839\u636e\u8be5\u6cd5\u7b2c 138C(1)(a) \u6761\uff0c\u4ec5\u6d89\u53ca\u7eb3\u7a0e\u4eba\u548c\u9a6c\u6765\u897f\u4e9a\u56fd\u5185\u7a0e\u6536\u5c40\u5c40\u957f\uff08DGIR\uff09\u3002<\/li>\n\n\n\n<li><strong>\u53cc\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (BAPA)<\/strong> \u548c <strong>\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (MAPA)<\/strong>\uff1a\u8fd9\u4e9b\u6d89\u53ca\u4e24\u4e2a\u6216\u591a\u4e2a\u56fd\u5bb6\u4e3b\u7ba1\u5f53\u5c40 (CA) \u4e4b\u95f4\u7684\u534f\u8bae\uff0c\u65e8\u5728\u6839\u636e\u8be5\u6cd5\u7b2c 132 \u6761\u4fc3\u8fdb\u8de8\u5883\u4ea4\u6613\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-benefits-of-an-apa\">2. <strong>APA \u7684\u597d\u5904<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7a0e\u6536\u786e\u5b9a\u6027<\/strong>\uff1aAPA \u4e3a\u8de8\u5883\u4ea4\u6613\u7684\u7a0e\u52a1\u5904\u7406\u63d0\u4f9b\u4e86\u786e\u5b9a\u6027\uff0c\u4f7f\u4f01\u4e1a\u80fd\u591f\u66f4\u51c6\u786e\u5730\u9884\u6d4b\u672a\u6765\u7684\u7a0e\u8d1f\u3002<\/li>\n\n\n\n<li><strong>\u907f\u514d\u53cc\u91cd\u5f81\u7a0e<\/strong>\uff1a\u7279\u522b\u662f BAPA \u548c MAPA\uff0c\u5b83\u4eec\u6709\u52a9\u4e8e\u786e\u4fdd\u5229\u6da6\u5f97\u5230\u9002\u5f53\u5206\u914d\u4e14\u4ec5\u5f81\u7a0e\u4e00\u6b21\uff0c\u8fd9\u5bf9\u8de8\u56fd\u516c\u53f8\u6765\u8bf4\u81f3\u5173\u91cd\u8981\u3002<\/li>\n\n\n\n<li><strong>\u964d\u4f4e\u5408\u89c4\u6210\u672c<\/strong>\uff1a\u901a\u8fc7\u9884\u5148\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\uff0cAPA \u53ef\u4ee5\u51cf\u5c11\u5bf9\u5927\u91cf\u6587\u6863\u7684\u9700\u8981\u4ee5\u53ca\u6602\u8d35\u7684\u5ba1\u8ba1\u548c\u6f5c\u5728\u8bc9\u8bbc\u7684\u98ce\u9669\u3002<\/li>\n\n\n\n<li><strong>\u8fd0\u8425\u6210\u672c\u7684\u53ef\u9884\u6d4b\u6027<\/strong>\uff1a\u63d0\u524d\u4e86\u89e3\u8981\u5e94\u7528\u7684 TPM \u6709\u52a9\u4e8e\u9884\u7b97\u548c\u8d22\u52a1\u89c4\u5212\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-eligibility-and-application-requirements\">3. <strong>\u8d44\u683c\u548c\u7533\u8bf7\u8981\u6c42<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7b26\u5408\u8d44\u683c\u7684\u7533\u8bf7\u4eba<\/strong>:\n<ul class=\"wp-block-list\">\n<li>\u4ece\u4e8b\u8de8\u5883\u4ea4\u6613\u7684\u516c\u53f8\u987b\u9075\u5b88\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\u6cd5\u4ee4\u3002<\/li>\n\n\n\n<li>\u4e0e\u6db5\u76d6\u4ea4\u6613\u76f8\u5173\u7684\u4e1a\u52a1\u8fd0\u8425\u5fc5\u987b\u4ea7\u751f\u81f3\u5c111\u4ebf\u4ee4\u5409\u7684\u5e94\u7a0e\u8425\u4e1a\u6536\u5165\u3002 <\/li>\n\n\n\n<li>\u5e38\u8bbe\u673a\u6784 (PE)\uff0c\u5176\u4e2d APA \u6d89\u53ca\u9002\u7528\u7a0e\u6536\u534f\u5b9a\u6db5\u76d6\u7684\u4ea4\u6613\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u7533\u8bf7\u6761\u4ef6<\/strong>:\n<ul class=\"wp-block-list\">\n<li>\u4f18\u5148\u8003\u8651\u90a3\u4e9b\u6536\u5165\u8f83\u9ad8\u3001\u4e14\u5176\u6db5\u76d6\u7684\u4ea4\u6613\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\u7684\u4f01\u4e1a\u3002<\/li>\n\n\n\n<li>\u5c31\u9500\u552e\u6216\u8d2d\u4e70\u800c\u8a00\uff0c\u4ea4\u6613\u4ef7\u503c\u5fc5\u987b\u6ee1\u8db3\u7279\u5b9a\u7684\u95e8\u69db\u3002<\/li>\n\n\n\n<li>\u7533\u8bf7\u4eba\u76ee\u524d\u4e0d\u5f97\u63a5\u53d7\u5ba1\u8ba1\u6216\u8c03\u67e5\u3002<\/li>\n\n\n\n<li>\u4f01\u4e1a\u5e94\u8be5\u5df2\u7ecf\u8fd0\u8425\u4e86\u4e00\u5b9a\u65f6\u95f4\uff08\u81f3\u5c11 12 \u4e2a\u6708\uff0c\u6839\u636e\u4e1a\u52a1\u6210\u719f\u5ea6\u53ef\u6709\u5176\u4ed6\u6761\u4ef6\uff09\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-apa-application-process\">4. <strong>APA \u7533\u8bf7\u6d41\u7a0b<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6d89\u53ca\u7684\u9636\u6bb5<\/strong>:\n<ol class=\"wp-block-list\">\n<li><strong>\u5907\u6848\u524d\u4f1a\u8bae<\/strong>\uff1a\u5173\u4e8e APA \u7684\u53ef\u884c\u6027\u548c\u8303\u56f4\u7684\u521d\u6b65\u8ba8\u8bba\u3002<\/li>\n\n\n\n<li><strong>\u6b63\u5f0f\u63d0\u4ea4\u7533\u8bf7<\/strong>\uff1a\u63d0\u4f9b\u4e86\u8be6\u7ec6\u7684\u6587\u6863\u548c\u5efa\u8bae\u7684 TPM\u3002<\/li>\n\n\n\n<li><strong>\u5ba1\u67e5\u4e0e\u8c08\u5224<\/strong>\uff1aDGIR \u5ba1\u67e5\u5e76\u534f\u5546\u6240\u63d0\u51fa\u7684\u6761\u6b3e\u548c\u65b9\u6cd5\u3002<\/li>\n\n\n\n<li><strong>\u6267\u884c<\/strong>\uff1a\u4e00\u65e6\u8fbe\u6210\u4e00\u81f4\uff0cAPA\u5373\u6b63\u5f0f\u5b9e\u65bd\u3002<\/li>\n\n\n\n<li><strong>\u76d1\u63a7\u4e0e\u5408\u89c4<\/strong>\uff1a\u6301\u7eed\u5ba1\u67e5\u4ee5\u786e\u4fdd\u9075\u5b88\u5546\u5b9a\u7684\u6761\u6b3e\u3002<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li><strong>DGIR \u7684\u4f5c\u7528<\/strong>\uff1a\u53ef\u4ee5\u5efa\u8bae\u4fee\u6539\u65b9\u6cd5\u8bba\u3001\u8c03\u6574\u6db5\u76d6\u7684\u4ea4\u6613\u8303\u56f4\uff0c\u6216\u57fa\u4e8e\u4e0d\u5408\u89c4\u6216\u4e0d\u5b8c\u6574\u7684\u62ab\u9732\u62d2\u7edd\u7533\u8bf7\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-compliance-and-monitoring\">5. <strong>\u5408\u89c4\u4e0e\u76d1\u63a7<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4e49\u52a1<\/strong>\uff1a\u7eb3\u7a0e\u4eba\u5fc5\u987b\u4fdd\u5b58\u8be6\u7ec6\u8bb0\u5f55\uff0c\u5e76\u59cb\u7ec8\u9075\u5b88\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392 (APA) \u4e2d\u89c4\u5b9a\u7684\u6761\u6b3e\u3002\u4efb\u4f55\u4e1a\u52a1\u8fd0\u8425\u6216\u8f6c\u8ba9\u5b9a\u4ef7\u56e0\u7d20\uff08\u4f8b\u5982\u8054\u90a6\u7a0e\u52a1\u6761\u4f8b (FAR) - \u804c\u80fd\u3001\u8d44\u4ea7\u548c\u98ce\u9669\uff09\u7684\u91cd\u5927\u53d8\u5316\u90fd\u5fc5\u987b\u62a5\u544a\u3002<\/li>\n\n\n\n<li><strong>\u8c03\u6574\u548c\u7eed\u8ba2<\/strong>\uff1aAPA\u901a\u5e38\u6709\u65f6\u95f4\u9650\u5236\uff0c\u5982\u679c\u5546\u4e1a\u6761\u4ef6\u6216\u9002\u7528\u7a0e\u6cd5\u53d1\u751f\u91cd\u5927\u53d8\u5316\uff0c\u53ef\u80fd\u9700\u8981\u66f4\u65b0\u6216\u8c03\u6574\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-download-irb-advance-pricing-arrangement-guideline\">\u4e0b\u8f7d IRB \u9884\u5148\u5b9a\u4ef7\u5b89\u6392\u6307\u5357<\/h3>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/malaysian-apa-guidelines-2024.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"\u5d4c\u5165 malaysian-apa-guidelines-2024\"><\/object><a id=\"wp-block-file--media-bfb888a8-0a0d-445d-8fcf-d292a540bb24\" href=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/malaysian-apa-guidelines-2024.pdf\">\u9a6c\u6765\u897f\u4e9a-APA-\u6307\u5357-2024<\/a><a href=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/malaysian-apa-guidelines-2024.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-bfb888a8-0a0d-445d-8fcf-d292a540bb24\">\u4e0b\u8f7d<\/a><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-dark-purple-color has-text-color has-link-color wp-elements-8d8c106e49b3a82dcc0a7c8432e5c11e\" id=\"h-genesis-origo\">\u521b\u4e16\u7eaa\u5965\u91cc\u6208<\/h3>\n\n\n\n<p>CA Low &amp; Co \u662f Genesis Origo \u7684\u4e00\u90e8\u5206\u3002 <a href=\"https:\/\/www.genesisorigo.com\" target=\"_blank\" rel=\"noreferrer noopener\">\u5728\u6b64\u8bbf\u95ee Genesis Origo\u3002 <\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>IRB ADVANCE PRICING ARRANGEMENT 2024 The Advance Pricing Arrangement (APA) provides a framework for taxpayers [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,1],"tags":[],"class_list":["post-423","post","type-post","status-publish","format-standard","hentry","category-accounting","category-ca-low-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.7 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>IRB Advance Pricing Arrangement 2024<\/title>\n<meta name=\"description\" content=\"The main purpose of an APA is to define a TPM that will ensure cross-border transactions between a taxpayer and its foreign affiliates...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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