Tax Director's Guide to International Transfer Pricing: 2010
- When is an APA Advantageous?
- Understanding the New U.S. Services Regulations
- Transfer Pricing Implications of Reorganizations
- Valuing Intangibles Under Cost Sharing Arrangements
- How to Apply the Best Method Rule
- What transfer pricing methods are accepted?
- Do the local tax authorities favor a given method?
- What dispute resolution mechanisms are available?
- Are APAs allowed and, if so, what are the rules?
- To what extent are international guidelines followed?
- How is the acceptability of comparables determined?
- What are the documentation requirements?
- How are non-compliance penalties calculated?
This newly updated 2010 Edition builds on the success of the original Tax Director’s Guide to International Transfer Pricing, which has been relied upon by international tax professionals around the world. The articles in this new edition reflect the intense competition for tax dollars among various countries in a time of global recession, during which many tightened their transfer pricing rules and increased enforcement. The majority of the articles contain significant substantive updates. In addition, the book includes five new country overview articles discussing transfer pricing rules and practices in Australia, Hong Kong, India, Japan, and Singapore. This edition also includes an entirely new China section in response to the major transfer pricing legislation that recently went into effect, as well as a new article on supply chain management.
In-house tax specialists and outside advisors alike will find this book to be an invaluable resource in their efforts to manage global tax exposure.
- Author: Edited by Kenneth R. L. Parker
- Binding: Paperback
- ISBN: 978-1-60231-001-8
- Pages: 560
- Publication Date: May 18, 2010
- Item #: ISBN 978-1-60231-004-9