Jurna international yang mebahas tentang transfer pricing
Transfer Pricing topics on MAS (Management Advisory Services)
mata kuliah pajak internasionalFull description
transper pricing
Full description
Tugas matakuliah perencanaan pajakFull description
TPFull description
Wherever transfer pricing practices occur, tax haven countries are tagged along. Which parties are involved with and function as the upper hand. Read it to understand and comprehend.
definisi TP
Transfer Pricing Pajak Internasional
SAP SD Pricing FundamentalsFull description
SAP SD Pricing Conditions
Full description
Orange County Convention Center Orlando, Florida | June 3-5, 2014
SAP Transfer Pricing Solution Overview at CMC Kumar Kalidindi
LEARNING POINTS Utilize SAP standard solution to fulfill your companies transfer pricing requirements Transfer Price Structures and their maintenance Parallel valuation approach and its use for Transfer Pricing Standard solution to support intra-company transfers Master Data requirements and their maintenance
Americas Operating Locations
SAP Parallel Valuation Approach Parallel Valuation Views Legal View - Represents the transfer of goods and services between independent companies according to legal reporting requirements Group View - Valuate the exchange of goods and services within the group using Cost Of Goods Manufactured eliminating internal profits between member companies Profit Center View - Valuate the exchange of goods and services between Profit Centers using internal prices to determinate profitability of each Profit Center for Management Reporting
Each Valuation view is assigned to a single currency type Valuation View + Currency Type = Valuation Approach
4
Parallel Valuation Approach CMC decided to use the following two valuation approaches Company Code Currency, Legal Valuation (10) Group Currency, Profit Center Valuation (32)
Valuation Approaches 10= Legal Valuation (0) + Currency Type (10) 32= Profit Center Valuation (2) + Currency Type (30) 10
Valuation view
Leg.
0
X
X
2 10 5
30
32 PrCtr.
Currency types
Transfer of Material For Intra-Company
Company Code XXXX
Stock Transport Order (STO) Profit Center Sender
Profit Center Receiver
Transfer Price $120/TON L
100
L
100
G
N/A
G
N/A
P
100
P
120
Legal Valuation - T-Account Entries
Plant xxxx PC Sender
Plant xxxx PC Receiver
Inventory $100
Intra-Company Offset $100
Inventory $100
Intra-Company Offset $100
Profit Center Valuation - T-Account Entries
Plant xxxx PC Receiver
Plant xxxx PC Sender
Intra-Company Offset
Inventory Inventory $120
$120
$100
Intra-Company Sales $120
Intra-Company COGS $100
Intra-Company Offset $120
Conditions for SD Billing Documents SD Conditions for InterCompany Billing Documents (affiliated companies)
PC00 refers to IV01 condition and carries the same value SD Conditions for External Billing Documents PC00 refers to PR00 condition and carries the same value
Type
Valuation
Condition
Cond Cat
COPA
Legal
IV01
Profit Center
PC00
c
Sales
Legal
VPRS
G
COGS
Profit Center
PCVP
h
COGS
Sales
Revenue
COGS
Type
Revenue
COGS
Valuation
Condition
Cond Cat
COPA
Legal
PR00
Profit Center
PC00
c
Sales
Legal
VPRS
G
COGS
Profit Center
PCVP
h
COGS
Sales
Master Data An Access sequence is assigned to each condition type which determines the priority of the condition record and its maintenance levels
The condition record determines the amount or percentage to be applied for each set of values in the condition table
Master Data – Upload Tool
Custom Program to upload transfer prices from excel spreadsheet
Excel Template for loading transfer prices
Intra-Company STO Stock Transport Orders are used as a vehicle to transfer stocks from plant to plant within the company The goods Receipt can be planned in the receiving plant
The entire process can be monitored via the Purchase Order History
Post Goods Issue Post Goods Issue transaction generates a material transfer document to track logistical movement of goods from sender to receiver plant The material document also generates an accounting document to transfer the stock across valuation areas
Price Determination The sending and receiving plants belong to different profit centers Transfer across profit center invokes pricing procedure The pricing procedure with different conditions determine the markup of the stock transfer
Accounting Document- Legal Valuation Legal Valuation with currency type 10 transfers inventory from sender to receiver profit center
No Revenue and COGS postings in legal valuation If the material is valuated in receiver plant with price control “S”, the difference between the sender and receiver valuation will post to a Variance account
Accounting Document- PC Valuation Profit Center Valuation with currency type 32 transfers inventory from sender to receiver profit center and records markup Revenue and COGS are posted in this valuation
If the material is valuated in receiver plant with price control “S”, the difference between the sender and receiver valuation will post to a Variance account
Reporting: Financial Reports
Standard Financial Reports: Use currency type “32” to report in Group Currency, Profit Center Valuation Custom Report Painter/Writer reports: Use basic key figure KSL (Second Currency) in FAGLFLEXT to report in Group Currency, Profit Center Valuation
Controlling Reports
Cost Center Accounting: Use Actual Valuation “2” to report on Profit Center Valuation for all cost center reporting Product Cost Controlling: Use Actual Valuation “2” to report on Profit Center Valuation for Product Costing Reports
Controlling Reports
Profitability Analysis: Use Currency Types “B2” or “12” for Profitability Analysis reporting
Material Ledger: Use Currency Type “32” to report on Profit Center Valuation for Material Ledger Reports
KEY LEARNINGS Transfer Pricing in SAP is a valuation approach that will allow CMC to transfer inventory between Profit Centers within the Company Code (Intra-Company) using Stock Transport Orders
Maintenance and timing of transfer price conditions is critical; master data must be in place prior to post goods issue transactions Adequate training and education for Accounting end users to fully understand concepts and approach prior to go live Reporting and consolidation teams have to use the appropriate currency valuations based on the managerial objectives Extensive testing and validation required prior to rolling out the solution
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SESSION CODE: 4103 For ongoing education on this area of focus, visit www.ASUG.com
