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Tuesday, 7 February 2023

Day: January 25, 2013

Revenue Regulations (RR) No. 2-2013: Transfer Pricing Guidelines

Posted on January 25, 2013 by Orlando Calundan | 0 Comments
Last January 23, 2013, the Bureau of Internal Revenue (BIR) issued Revenue Regulations No. 2-2013 providing guidelines to transfer pricing.  These Regulations seek to provide guidelines in applying the arm’s length principle for cross-border and domestic transactions between associated enterprises.  These guidelines are…
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