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DRAB — LISA Team — Amending Saigon / Class / Team — Name Sport art / Discipline / Kaput n Lisa — Name alter Team-Name (falls Team-Nam ever under were) (letter ...
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The dart stands for Declaration of Arm's Length Transfer Pricing Transactions.
Any taxpayer engaged in cross-border transactions that meet the prescribed threshold is required to file the dart.
The dart is typically filled out online through the designated tax authority's portal, providing details of the relevant transfer pricing transactions.
The purpose of the dart is to ensure transparency and compliance in transfer pricing transactions to prevent tax evasion.
The dart requires reporting of details of the related party transactions, transfer pricing methods used, and financial information of the entities involved.
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