06169nam 2200793 a 450 991078573540332120220518014427.01-118-35940-21-283-66505-01-118-35939-9(CKB)2670000000261711(EBL)1040813(OCoLC)815668654(SSID)ssj0000789573(PQKBManifestationID)12370315(PQKBTitleCode)TC0000789573(PQKBWorkID)10726365(PQKB)10473990(Au-PeEL)EBL1040813(CaPaEBR)ebr10611538(CaONFJC)MIL397755(CaSebORM)9781118359402(MiAaPQ)EBC1040813(EXLCZ)99267000000026171120121022d2012 uy 0engur|n|---|||||txtccrAsia-Pacific transfer pricing handbook[electronic resource] /Robert Feinschreiber, Margaret Kent1st editionSingapore John Wiley & Sons Singapore Pte. Ltd.20121 online resource (706 p.)Wiley Corporate F&ADescription based upon print version of record.1-118-35937-2 Includes bibliographical references and index.Asia-Pacific Transfer Pricing Handbook; Copyright; Contents; Preface; Part One: Country-By-Country Analysis; Chapter 1: Introduction; Part One: Country-by-Country Analysis; Part Two: Advanced Applications; Chapter 2: Australia's Risk Assessment Transfer Pricing Approach; Introductory Issues; Transfer Pricing Reviews; Documentation Requirements; Preparation of the Documentation File; Applying the Arm's Length Principle; Simplified Approach to Doing a Benchmarking Study; Four Steps for Testing International Transfer Prices; Decision Tree; How the ATO Scores Risk; Scoring the Three LevelsScore GraphOutcome of Transfer Pricing Review or Audit; Audits Taking Place in Low-Risk Situations; Transfer Pricing Review Process; Categorizing the Results of the Transfer Pricing Review; How the Australian Transfer Pricing Audit Procedure Works; Australia's Four-Step Process for Businesses; Chapter 3: Profit Attribution for a Dependent Agent's Permanent Establishment in Australia; Permanent Establishment Concepts in Australia; Profit Attribution Concepts in Australia; The ATO's Operational Approach; Determining Functional Analysis for a Permanent EstablishmentComparative Analysis for the Permanent EstablishmentApplication of the Resale Price Method; Application of the Cost Plus Method; Using a Transactional Net Margin Method; Using a Profit Split Method; Toll Manufacturers; Four Examples; Example 1: Sales Agency Arrangement, Step 1 Functional Analysis; Example 2: Sales Agency Arrangement; Example 3: Toll Manufacturing Arrangement; Example 4: Toll Manufacturing Arrangement; Notes; Chapter 4: Australia's Advance Pricing Arrangement Program; Pre-Formal APA Discussions; APA Processing Times; Unilateral and Bilateral APAs; The ATO's APA Work in ProcessAPA Issues and MethodsChapter 5: China Implements Transfer Pricing Procedures; Overview; Regulations; Chapter 1: General Principles; Relevant Documents; Applicable Relationships; Transfer Pricing Administration; APA Tax Administration; Cost Sharing Agreement; Controlled Foreign Corporations; Thin Capitalization; Anti-Tax Avoidance; Chapter 2: Reporting and Filing of Related Party Transactions; Associated Enterprises; Principal Categories; Tax Returns; Extension; Chapter 3: Administration of Contemporaneous Documentation; Contemporaneous Documentation Requirement; Contemporaneous DocumentsExemptionsTiming Requirements for Submission; Submitting Formal Documents; Merger and Division; Chinese Language Only; Ten-Year Maintenance; Chapter 4: Transfer Pricing Methods; Arm's Length Principle; Comparable Analysis; Comparable Uncontrolled Price Method; Resale Price Method; Focus on Differences; Making Reasonable Adjustments; Material Processing; Cost Plus Method; Investigating Differences; Making Reasonable Adjustments; Transactional Net Margin Method; Investigating Differences; Making Reasonable Adjustments; Profit Split Method; Two Steps; InvestigationChapter 5: Transfer Pricing Audits and AdjustmentsAn overarching look at transfer pricing regimes in Asia-Pacific countries and what they mean for foreign businesses A comprehensive guide for companies doing business globally, Asia-Pacific Transfer Pricing Handbook explains the policies and practices that Asia-Pacific countries employ with regards to taxing foreign businesses. The only book that analyzes and guides companies through the often complex transfer pricing rules in place in Asian-Pacific nations, the book explains how authorities in fifteen countries, including ASEAN, India, New Zealand, Japan, and South Korea, taxWiley corporate F & A series.Transfer pricingAsiaHandbooks, manuals, etcTransfer pricingPacific AreaHandbooks, manuals, etcInternational business enterprisesTaxationAsiaHandbooks, manuals, etcInternational business enterprisesTaxationPacific AreaHandbooks, manuals, etcTransfer pricingLaw and legislationAsiaHandbooks, manuals, etcTransfer pricingLaw and legislationPacific AreaHandbooks, manuals, etcTransfer pricingTransfer pricingInternational business enterprisesTaxationInternational business enterprisesTaxationTransfer pricingLaw and legislationTransfer pricingLaw and legislation657658.82Feinschreiber Robert464865Kent Margaret1476024MiAaPQMiAaPQMiAaPQBOOK9910785735403321Asia-Pacific transfer pricing handbook3690433UNINA