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REVENUE REGULATIONS NO. 2-2013

Transfer Pricing Guidelines

RR No. 2-2013 | 2013-01-23


REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City

January 23, 2013 

REVENUE REGULATIONS NO. 2-2013
 

SUBJECT :      Transfer Pricing Guidelines 
 
TO :               All Internal Revenue Officers and Others Concerned
 
 
BACKGROUND. – The dramatic increase in globalization of trade has also led to harmful tax practices that have resulted in tremendous losses of tax revenues for governments. The most significant international tax issue emerging from globalization confronting tax administrations worldwide is transfer...