ÐÏà¡±á>þÿ =?þÿÿÿ<ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥ÁW ð¿×bjbjëqëq4,‰úa‰úa×ÿÿÿÿÿÿ·ÐÐwwwwwÿÿÿÿ‹‹‹‹$¯$‹Ú$0ÓÓÓÓÓÂÂÂM$O$O$O$O$O$O$$ &¶À(<s$!wÂÂÂÂÂs$wwÓÓï”$@@@ÂdwÓwÓM$@ÂM$@@Vå"@©#ÓÿÿÿÿP€J|²±Õÿÿÿÿ&Œ%#9$ª$0Ú$1#xü(²Žü(©#ü(w©#ÂÂ@ÂÂÂÂÂs$s$@ÂÂÂÚ$ÂÂÂÂÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿü(ÂÂÂÂÂÂÂÂÂÐm=: Ceyhun Ismayilov FYnnin ad1: Tax Management Qrupun nömrYsi: 1027 vY 1028 Quiz 1 Case study: Determination of residency for tax purposes Case study: Double taxation Case study: Permanent establishment Case study: Permanent establishment Case study: Interrelated companies Case study: Interrelated companies Case study: Interrelated companies Case study: Transfer pricing Case study: Permanent establishment Problem solving: Resale price method (RPM) Problem solving: Comparably uncontrolled price (CUP) Problem solving: Cost Plus Method (CPM) What is the difference between tax avoidance and tax evasion? Please justify your answer. What is the transfer pricing and which transactions are applied to? What is the difference between transfer price and Armth length price? Please, explain it. What is the purpose of comparability analysis and which factors should be considered? Please explain it. What is resident principle taxation and source principle taxation? What is the difference between them? Please explain it. What is a double taxation? Please give an example related to double taxation situation. Problem solving: Personal income tax Problem solving: Personal income tax Problem solving: Profit tax Problem solving: Personal Income tax Problem solving: Personal Income tax Problem solving: Personal Income tax Problem solving: Personal Income tax Quiz 2 1. What is the objective of the BEPS (BASE EROSION AND PROFIT SHIFTING) project and how many action plans does it have? 2. What are hybrid mismatch arrangements? 3. What are hybrid entities and hybrid instruments? 4. In what cases can artificial avoidance of permanent establishment take place? 5. What is the purpose of concluding double taxation agreements? 6. Provide information on the structure of double taxation agreements. 7. What is the legal basis for exchange of information among tax authorities? 8. What are the different types of Exchange of information between tax authorities? 9. What are the peculiarities of PSA (Production Sharing Agreement) agreements concluded by the Republic of Azerbaijan? 10. Who are the parties to the Production Sharing Agreements (PSA) and what are their functions? 11. What are the tax obligations of the contracting parties of the PSA agreements? 12. What are the tax obligations of the subcontractors of PSA agreements? 13. How are VAT and Import-Export duties of PSA regulated? 14. What is the tax control and how many types does it have?. 15. What is a desk tax audit and how is it performed? 16. What is a field tax audit and how is it conducted? 17. What are planned and not-planned on-site tax audits? 18. In what cases is not-planned tax audit carried out? 19. In what cases can a field tax audit be suspended for no more than 9 months? 20. What are the stages of on-site tax audit? 21. Problem solving: PSA (Production sharing Agreement) 22. Problem solving: PSA (Production sharing Agreement) 23. Problem solving: PSA (Production sharing Agreement) 24. Problem solving: PSA (Production sharing Agreement) Problem solving: PSA (Production sharing Agreement) Quiz 3 1. What is the main purpose of applying the risk management process in tax administration? 2. What are the principal benefits of applying risk management? 3. What are the stages of a systematic approach to risk management? 4. Which are the four taxpayer obligations examined by risk management tools? 5. When do unintentional errors occur? 6. When does the intentional compliance happen? 7. What factors are considered by the tax administration when determining the tax risks for large taxpayers? 8. In what cases may the tax incompliance of SMEs happen? 9. What vehicles can the tax administration use in order to increase tax compliance of SMEs? 10. What are the major risk criteria in transfer pricing? 11. Which are the advantages of an appeal procedure? 12. What are the stages of administrative dispute resolution system in the Republic of Azerbaijan for taxation purposes, could you please give information on each of these stages? 13. What is the decision-making mechanism applied by the Council of Appeal of Ministry of Taxes? 14. What is the decision-making mechanism of the Council of Appeal under the President of the Republic of Azerbaijan? 15. How is the dispute resolution mechanism regulated in the international taxation system? 16. What is the Advance Pricing Agreement? 17. What is the Advanced Tax Ruling? 18. When are the sanctions imposed for tax incompliance? 19. According to the Tax Code, in what cases are the financial sanctions imposed? 20. What is the tax intermediaries system? 21. Problem solving: Financial sanctions 22. Problem solving: Financial sanctions 23. Problem solving: Financial sanctions 24. Problem solving: Financial sanctions 25. 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