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Database Methodology Guide 2010A update Released April 2010 Introduction ..................................................................................................................................2

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What is ags methodology - applied?

AGS (Advance Pricing Agreement/Advance Pricing Arrangement) methodology is used to determine and apply transfer pricing adjustments to ensure compliance with arm's length principle.

Who is required to file ags methodology - applied?

Multinational enterprises engaged in cross-border transactions and subject to transfer pricing rules are required to file AGS methodology.

How to fill out ags methodology - applied?

AGS methodology can be filled out by providing detailed information about related party transactions, transfer pricing methods used, financial data, and supporting documentation.

What is the purpose of ags methodology - applied?

The purpose of AGS methodology is to establish and document transfer pricing policies to minimize tax risks and comply with transfer pricing regulations.

What information must be reported on ags methodology - applied?

Information such as related party transactions, transfer pricing methods used, financial data, comparables analysis, functional analysis, and documentation supporting the arm's length nature of the pricing.