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University of North Texas Institutional Review Board
Informed Parent Consent Form
Before agreeing to your children participation in this research study, it is important that you read and
understand
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What is iittl?
iittl stands for Individual Income Tax and Transfer Pricing Local File.
Who is required to file iittl?
Multinational enterprises conducting related party transactions exceeding certain thresholds are required to file iittl.
How to fill out iittl?
iittl can be filled out online through the tax authority's designated platform, providing detailed information on related party transactions.
What is the purpose of iittl?
The purpose of iittl is to provide tax authorities with detailed information on related party transactions for transfer pricing compliance.
What information must be reported on iittl?
Information such as details of related party transactions, transfer pricing methods used, financial data of the enterprise and related parties need to be reported on iittl.
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