LEADER 06193nam 2200805 a 450 001 9910462291503321 005 20200520144314.0 010 $a1-118-35940-2 010 $a1-283-66505-0 010 $a1-118-35939-9 035 $a(CKB)2670000000261711 035 $a(EBL)1040813 035 $a(OCoLC)815668654 035 $a(SSID)ssj0000789573 035 $a(PQKBManifestationID)12370315 035 $a(PQKBTitleCode)TC0000789573 035 $a(PQKBWorkID)10726365 035 $a(PQKB)10473990 035 $a(MiAaPQ)EBC1040813 035 $a(CaSebORM)9781118359402 035 $a(Au-PeEL)EBL1040813 035 $a(CaPaEBR)ebr10611538 035 $a(CaONFJC)MIL397755 035 $a(EXLCZ)992670000000261711 100 $a20121022d2012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAsia-Pacific transfer pricing handbook$b[electronic resource] /$fRobert Feinschreiber, Margaret Kent 205 $a1st edition 210 $aSingapore $cJohn Wiley & Sons Singapore Pte. Ltd.$d2012 215 $a1 online resource (706 p.) 225 1 $aWiley Corporate F&A 300 $aDescription based upon print version of record. 311 $a1-118-35937-2 320 $aIncludes bibliographical references and index. 327 $aAsia-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 Levels 327 $aScore 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 Establishment 327 $aComparative 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 Process 327 $aAPA 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 Documents 327 $aExemptionsTiming 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; Investigation 327 $aChapter 5: Transfer Pricing Audits and Adjustments 330 $aAn overarching look at transfer pricing regimes in Asia-Pacific countries and what they mean for foreign businesses A comprehensive guide for companies doing business globally, Asia-Pacific Transfer Pricing Handbook explains the policies and practices that Asia-Pacific countries employ with regards to taxing foreign businesses. The only book that analyzes and guides companies through the often complex transfer pricing rules in place in Asian-Pacific nations, the book explains how authorities in fifteen countries, including ASEAN, India, New Zealand, Japan, and South Korea, tax 410 0$aWiley Corporate F&A 606 $aTransfer pricing$zAsia$vHandbooks, manuals, etc 606 $aTransfer pricing$zPacific Area$vHandbooks, manuals, etc 606 $aInternational business enterprises$xTaxation$zAsia$vHandbooks, manuals, etc 606 $aInternational business enterprises$xTaxation$zPacific Area$vHandbooks, manuals, etc 606 $aTransfer pricing$xLaw and legislation$zAsia$vHandbooks, manuals, etc 606 $aTransfer pricing$xLaw and legislation$zPacific Area$vHandbooks, manuals, etc 608 $aElectronic books. 615 0$aTransfer pricing 615 0$aTransfer pricing 615 0$aInternational business enterprises$xTaxation 615 0$aInternational business enterprises$xTaxation 615 0$aTransfer pricing$xLaw and legislation 615 0$aTransfer pricing$xLaw and legislation 676 $a657 676 $a658.82 700 $aFeinschreiber$b Robert$0464865 701 $aKent$b Margaret$0979186 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910462291503321 996 $aAsia-Pacific transfer pricing handbook$92232108 997 $aUNINA LEADER 04355nam 2200613 450 001 9910511901003321 005 20220105181740.0 010 $a90-04-31566-7 024 7 $a10.1163/9789004315662 035 $a(CKB)3710000000846665 035 $a(EBL)4715136 035 $a(PQKBManifestationID)16558645 035 $a(PQKBWorkID)15077390 035 $a(PQKB)25222972 035 $a(MiAaPQ)EBC4715136 035 $a2016037655 035 $a(nllekb)BRILL9789004315662 035 $a(EXLCZ)993710000000846665 100 $a20161019h20172017 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 04$aThe Atlantic world of Anthony Benezet (1713-1784)$b[e-book] $efrom French reformation to North American Quaker antislavery activism /$fedited by Marie-Jeanne Rossignol and Bertrand Van Ruymbeke 210 1$aLeiden, Netherlands :$cBrill,$d2017. 210 4$d©2017 215 $a1 online resource (281 p.) 225 1 $aEarly American History Series,$x1877-0216 ;$vVolume 5 300 $aDescription based upon print version of record. 311 $a90-04-31564-0 320 $aIncludes bibliographical references and index. 327 $tPreliminary Material --$tIntroduction /$rMarie-Jeanne Rossignol and Bertrand Van Ruymbeke --$t1 The Vaunageole and Cévenole Roots of Anthony Benezet /$rBernard Douzil --$t2 Being Huguenot in the Vermandois during the 17th and 18th Centuries /$rDidier Boisson --$t3 Anthony Benezet the Huguenot: A Family Odyssey across the 18th-Century Refuge /$rBertrand Van Ruymbeke --$t4 Anthony Benezet: The Emergence of a Weighty Friend /$rJ. William Frost --$t5 On War and Slavery: Benezet?s Peace Testimony and Abolition /$rDavid L. Crosby --$t6 Anthony Benezet, John Woolman, and Praise /$rGeoffrey Plank --$t7 Nantucket Quakers and Negotiating the Politics of the Atlantic World /$rRichard C. Allen --$t8 Anthony Benezet as Intermediary between the Transatlantic and Provincial: New Jersey?s Antislavery Campaign on the Eve of the American Revolution /$rJonathan D. Sassi --$t9 The Circulation of Early Quaker Antislavery Books: A Transatlantic Passage? /$rLouisiane Ferlier --$t10 Anthony Benezet?s Antislavery Reputation in France: An Investigation /$rMarie-Jeanne Rossignol --$t11 ?This Precious Book?: Africa and Africans in Anthony Benezet?s Account of Guinea /$rRandy J. Sparks --$t12 Benezet?s Ghost: Revisiting the Antislavery Culture of Benjamin Rush?s Philadelphia /$rNina Reid-Maroney --$t13 From Benezet to Black Founders: Toward a New History of 18th-Century Atlantic Emancipation /$rRichard S. Newman --$tBibliography --$tIndex of Names and Places. 330 $aIn The Atlantic World of Anthony Benezet (1713-1784): From French Reformation to North American Quaker Antislavery Activism , Marie-Jeanne Rossignol and Bertrand Van Ruymbeke offer the first scholarly study fully examining Anthony Benezet, inspirator of 18th-century antislavery activism, as an Atlantic figure. Contributions cover his Huguenot heritage and later influence on the French antislavery movement (which had never been explored as thoroughly before) as well as his Quaker faith and connections with the Quaker community in the British Atlantic world (in the North American colonies as well as in Britain). 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