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IOWA 1 5 ___ I N D E DA S SOC 1 T I ON R E P R E SE:TNA.TI V E S ARBITRlfTIONARTICLEPAGEI 2PLANS (DR U G S I DENTAL, BEN\'EFI? Ill. T. I3.,16LIFE ETC.)CAR. Allow.ANC135 0 5 1I 5 I 5 3 5 4la3 6 I 3713D
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ONA 15 is a form used to report information about controlled transactions between related parties.
Any taxpayer involved in controlled transactions with related parties must file ONA 15.
ONA 15 can be filled out online or submitted in paper form with all relevant information about the controlled transactions.
The purpose of ONA 15 is to provide tax authorities with information on transactions between related parties to ensure compliance with transfer pricing regulations.
Information such as details of the related parties involved, nature of transactions, pricing mechanisms, and any adjustments made to ensure arm's length pricing must be reported on ONA 15.
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