Operational risk concerns the underlying risks of applying the tax laws, regulations and decisions tothe routine every day business operations of the Company. Different types of operation will havedifferent levels of tax risk associated with them. For example, comparing normal third party productsales with intercompany cross-border products sales; there are greater tax risks associated withconnected party cross-border transactions (primarily transfer pricing issues). With increasingglobalization of trade there is an ever increasing risk of operational people inadvertently creating ataxable presence in a country in which they are operating
đang được dịch, vui lòng đợi..
