Transfer pricing handbook: guidance on the OECD regulations. / Robert Feinschreiber and Margaret Kent.
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TextPublication details: Hoboken : John Wiley and Sons Inc., 2012.Description: xviii, 429 p. : ill. ; 26 cmISBN: - 9781118347614
- HJ2305.F45
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Includes index.
Contents: Basic transfer pricing standards: Introduction -- Arm's length principle -- Arm;s length range -- Safe harbor simplification -- Modifying safe harbor simplification -- Global formulary apportionment -- Transfer pricing methodologies -- Profit Split illustrations -- Residual profit split examples -- Transactional net margin method --Selecting profit indicators -- Selecting transfer pricing methods -- Comparability analysis -- How comparability analysis works -- Comparability techniques --Timing and comparability -- Administrative approach -- Transfer pricing audits -- Monitoring and guidelines -- Advanced OECD analysis -- Documentation requirements --Intangible property -- Service arrangements -- Cost contribution arrangements -- Business restructuring -- Putting the guidelines to work -- Malaysia- Singapore allocation keys -- China-Taiwan trade -- Reverse engineering the transfer pricing process -- Connecting transfer pricing and permanent establishment -- Permanent establishment.
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