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SEPA ANALYTICAL OPERATIONS/DATA QUALITY CENTER (AOC) STATEMENT OF WORK FOR ANALYSIS OF CHLORINATED DIBENZOPDIOXINS (CDs) AND CHLORINATED DIBENZOFURANS (CDs) Multimedia, MultiConcentration DLM01.4 January

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What is national functional guidelines for?

The national functional guidelines provide a framework for determining the allocation of profits among related entities within a multinational group.

Who is required to file national functional guidelines for?

Multinational groups with entities operating in different tax jurisdictions are required to file national functional guidelines.

How to fill out national functional guidelines for?

National functional guidelines can be filled out by providing detailed information on the group's business activities, transfer pricing policies, and intercompany transactions.

What is the purpose of national functional guidelines for?

The purpose of national functional guidelines is to ensure that transfer pricing arrangements reflect arm's length principles and prevent tax avoidance.

What information must be reported on national functional guidelines for?

Information such as the group's organizational structure, intangible assets, financial data, and transfer pricing methodologies must be reported on national functional guidelines.