Survey On Transfer Pricing

Transfer Pricing Regulations came into force in the Republic of Armenia on the 1^st of January 2020. According to these regulations, the burden of documentation will increase significantly for the organizations involved in controlled transactions exceeding 200 million drams.

In this regard, BDO Group of Armenian Companies has prepared a questionnaire, which aims to identify the most important issues related to transfer pricing from the point of view of organizations, and to determine the topics that need clarification the most.

After summarizing the results of the survey, a special webinar will be held for those who took part in it, during which BDO specialists will address the most problematic topics presented in the survey.

At the end of the survey you will find a section, where you can enter your contact information in order to participate in the mentioned webinar.

1. Are you aware of BEPS (Base Erosion and Profit Shifting) Action Plan developed by the Organization for Economic Cooperation and Development, which was joined by the Republic of Armenia?:

Yes
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2. Actions 8, 9, 10 and 13 of BEPS (Base Erosion and Profit Shifting) Action Plan developed by the Organization for Economic Cooperation and Development refer to Transfer Pricing. Do you know what those regulations are about?:

Yes
No

3. What do you think the controlled transactions are?:

Transactions, in which the parties are completely independent
Transactions, in which the parties are affiliates
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4. What does it mean to bring the transactions concluded by the company to conformity with the arm’s length principle?:

Determination of the financial indicator used in the transaction in accordance with the value set by the company
Determination of the financial indicator used in the transaction in accordance with the market value
I don't know

5. Are you aware of the steps required by transfer pricing regulations, and is your company ready to take those steps on its own?:

Yes
No

6. Are you aware, that according to the Tax authority’s request you must submit the documentation on the company's transfer pricing within 30 days after receiving the notification, and will you be able to submit the latter within the specified period?:

Yes
No

7. Do you know what method you will use when reconciling the concluded transactions with uncontrolled transactions?:

Yes
No

8. Is your company's accounting and financial policy compliant with the Transfer Pricing requirements?:

Yes
No
I don't know

9. Do you know that there are special international databases for adjusting the transfer price? :

Yes
No

10. If you would like to make any comments on the legal regulations for transfer pricing, please mention them here.:

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