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APA S GUIDE TO LOCAL PAYROLL TAXES TABLE OF CONTENTS Section 1: Introduction to Local Payroll Taxes Different Types of Local Payroll Taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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The APAs Guide to Local is a document outlining the procedures and requirements for filing local transfer pricing agreements.
Companies who engage in transactions with related parties or within a group of companies are required to file the APAs Guide to Local.
The APAs Guide to Local can be filled out by providing detailed information about the related party transactions, transfer pricing methodology, and supporting documentation.
The purpose of the APAs Guide to Local is to ensure that transfer pricing within related party transactions complies with the arm's length principle and to provide transparency to tax authorities.
Information such as details of related party transactions, transfer pricing methods used, financial data of the entities involved, and supporting documentation must be reported on the APAs Guide to Local.
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