Comprehensive training sessions on TP audit process for specific sectors – advanced level

Working on TP audit process for specific sectors, analyzing the real case scenarios selected by MS experts and approved by the BC, was the second activity of April. The primary goal of this activity was to remind basic theory to BC tax officials. For this purpose, BC RTA and Component 2 Leader Mr. Jeyhun Ismayilov made a presentation covering the issues such as local timeframe for TP auditing and potential extensions, Cost Contribution Arrangements, Interquartile range, etc.  Also, the tax officials received, through real-case-based 4-day workshops, a hands-on TP audit expertise in different sectors like wholesale, retail, services, manufacturing of technical equipment, etc. working as teams.  At the end, each team was assigned to prepare a TP audit case to be presented during next training session.

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