01582nam a22001817a 4500 190808b xxu||||| |||| 00| 0 eng d 9781118347614 HJ2305.F45 Feinschreiber, Robert. Transfer pricing handbook: guidance on the OECD regulations. / Robert Feinschreiber and Margaret Kent. Hoboken : John Wiley and Sons Inc., 2012. xviii, 429 p. : ill. ; 26 cm. 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. Feinschreiber , Robert Kent , Margaret lcc BK 6895 14395 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2019-08-08 0 HJ2305.F451 8426/020/19 2019-08-08 00:00:00 2 2019-08-08 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2019-08-08 0 HJ2305.F452 8427/021/19 2019-08-08 00:00:00 3 2019-08-08 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 CC 2019-08-08 0 HJ2305.F45 906/024/19 2019-08-08 00:00:00 1 2019-08-08 BK 0 0 lcc 0 0 WIUC-KL WIUC-KL GEN 2019-10-23 0 HJ2305.F45 K/307/307/19 2021-12-21 00:00:00 1 2019-08-08 BK 0 0 lcc 0 0 WIUC-KL WIUC-KL GEN 2019-10-23 0 HJ2305.F451 K/308/308/19 2021-12-21 00:00:00 2 2019-08-08 BK 0 0 lcc 0 0 WIUC-KL WIUC-KL GEN 2019-10-23 0 HJ2305.F452 K/309/309/19 2021-12-21 00:00:00 3 2019-08-08 BK 0 0 lcc 0 0 WIUC-KL WIUC-KL GEN 2019-10-23 0 HJ2305.F453 K/310/310/19 2021-12-21 00:00:00 4 2019-08-08 BK