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What is top?
TOP stands for Transfer Pricing Operations and is the process of declaring and reporting transactions between related parties.
Who is required to file top?
Businesses that have transactions with related parties are required to file TOP.
How to fill out top?
TOP can be filled out by gathering information on related party transactions and reporting them accurately.
What is the purpose of top?
The purpose of TOP is to ensure that transactions between related parties are conducted at arm's length and to prevent tax evasion.
What information must be reported on top?
Related party transactions, pricing details, and supporting documentation must be reported on TOP.
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