| TABLE OF CONTENTS | ||
| I. OECD Transfer Pricing Requirements | ||
A. Purpose of the Report |
||
| B. Business Description | ||
| 1. General Corporate Background | ||
| 2. General Business Activity | ||
| C. Financial Results | ||
| 1. Related Party Transactions | ||
| D. Functional Analysis | ||
| E. Transfer Pricing Analysis Under the OECD Guidelines | ||
| 1. Background | ||
| 2. Transfer Pricing Method Selection | ||
| 3. Review of Other Transfer Pricing Methods | ||
| F. Economic Analysis | ||
| G. Conclusion | ||
| II. Local Country Transfer Pricing Requirements | ||
| A. Local Country Transfer Pricing Legislation | ||
| 1. Transfer Pricing Law and Administrative Guidelines | ||
| 2. Documentation Requirements | ||
| 3. Transfer Pricing Penalties | ||
| 4. Analysis and Conclusions | ||
| INDEX OF ANNEXES | ||
| Annex 1 The Company’s Annual Report/Public Security Market Disclosure Reports | ||
| Annex 2 Legal Organizational Structure of the Company | ||
| Annex 3 The Company’s Financial Information by Business Segment and Country for the Year Ended December 31, 20XX | ||
| Annex 4 The Company’s Related Party Transactions for the Year Ended December 31, 20XX | ||
| Annex 5 The Company’s Risk and Function Summary Chart | ||
| Annex 6 The Company’s Risk and Function Description | ||
| Annex 7 The Company’s Transfer Pricing Analysis Report | ||
| Annex 8 Local Country Financial Statement Information for the Year Ended December 31, 20XX | ||
| Annex 9 Local Country Audited Financial Statements for the Year Ended December 31, 20XX | ||