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[null,"1.","Record Nr.",null,"UNINA9910462291503321"]
[null,null,"Autore",null,"Feinschreiber Robert"]
[null,null,"Titolo",null,"Asia-Pacific transfer pricing handbook [[electronic resource] /] / Robert Feinschreiber, Margaret Kent"]
[null,null,"Pubbl/distr/stampa",null,"Singapore, : John Wiley & Sons Singapore Pte. Ltd., 2012"]
[null,null,"ISBN",null,"1-118-35940-2"]
[{"$nulls":4},"1-283-66505-0"]
[{"$nulls":4},"1-118-35939-9"]
[null,null,"Edizione",null,"[1st edition]"]
[null,null,"Descrizione fisica",null,"1 online resource (706 p.)"]
[null,null,"Collana",null,"Wiley Corporate F&A"]
[null,null,"Disciplina",null,"657"]
[{"$nulls":4},"658.82"]
[null,null,"Soggetti",null,"Transfer pricing - Asia"]
[{"$nulls":4},"Transfer pricing - Pacific Area"]
[{"$nulls":4},"International business enterprises - Taxation - Asia"]
[{"$nulls":4},"International business enterprises - Taxation - Pacific Area"]
[{"$nulls":4},"Transfer pricing - Law and legislation - Asia"]
[{"$nulls":4},"Transfer pricing - Law and legislation - Pacific Area"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Asia-Pacific Transfer Pricing Handbook; Copyright; Contents; Preface; Part One: Country-By-Country Analysis; Chapter 1: Introduction; Part One: Country-by-Country Analysis; Part Two: Advanced Applications; Chapter 2: Australia's Risk Assessment Transfer Pricing Approach; Introductory Issues; Transfer Pricing Reviews; Documentation Requirements; Preparation of the Documentation File; Applying the Arm's Length Principle; Simplified Approach to Doing a Benchmarking Study; Four Steps for Testing International Transfer Prices; Decision Tree; How the ATO Scores Risk; Scoring the Three Levels"]
[{"$nulls":4},"Score 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 "]
[{"$nulls":4},"Australia; The ATO's Operational Approach; Determining Functional Analysis for a Permanent Establishment"]
[{"$nulls":4},"Comparative 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"]
[{"$nulls":4},"APA Issues and MethodsChapter 5: China Implements Transfer Pricing Procedures; Overview; Regulations; Chapter 1: General Principles; Relevant Documents; Applicable Relationships; Transfer Pricing Administration; APA Tax Administration; Cost Sharing Agreement; Controlled Foreign Corporations; Thin Capitalization; Anti-Tax Avoidance; Chapter 2: Reporting and Filing of Related Party Transactions; Associated Enterprises; Principal Categories; Tax Returns; Extension; Chapter 3: Administration of Contemporaneous Documentation; Contemporaneous Documentation Requirement; Contemporaneous Documents"]
[{"$nulls":4},"ExemptionsTiming 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"]
[{"$nulls":4},"Chapter 5: Transfer Pricing Audits and Adjustments"]
[null,null,null,"Sommario/riassunto","An overarching look at transfer pricing regimes in Asia-Pacific countries and what they mean for foreign businesses A comprehensive guide for companies doing business globally, Asia-Pacific Transfer Pricing Handbook explains the policies and practices that Asia-Pacific countries employ with regards to taxing foreign businesses. The only book that analyzes and guides companies through the often complex transfer pricing rules in place in Asian-Pacific nations, the book explains how authorities in fifteen countries, including ASEAN, India, New Zealand, Japan, and South Korea, tax"]
[null,"2.","Record Nr.",null,"UNINA9910511901003321"]
[null,null,"Titolo",null,"The Atlantic world of Anthony Benezet (1713-1784) [[e-book] ] : from French reformation to North American Quaker antislavery activism / / edited by Marie-Jeanne Rossignol and Bertrand Van Ruymbeke"]
[null,null,"Pubbl/distr/stampa",null,"Leiden, Netherlands : , : Brill, , 2017"]
[{"$nulls":4},"©2017"]
[null,null,"ISBN",null,"90-04-31566-7"]
[null,null,"Descrizione fisica",null,"1 online resource (281 p.)"]
[null,null,"Collana",null,"Early American History Series, , 1877-0216 ; ; Volume 5"]
[null,null,"Disciplina",null,"326/.8092"]
[null,null,"Soggetti",null,"Abolitionists - France"]
[{"$nulls":4},"Abolitionists - United States"]
[{"$nulls":4},"Antislavery movements - United States - History - 18th century"]
[{"$nulls":4},"Antislavery movements - France - History - 18th century"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Preliminary Material -- Introduction / Marie-Jeanne Rossignol and Bertrand Van Ruymbeke -- 1 The Vaunageole and Cévenole Roots of Anthony Benezet / Bernard Douzil -- 2 Being Huguenot in the Vermandois during the 17th and 18th Centuries / Didier Boisson -- 3 Anthony Benezet the Huguenot: A Family Odyssey across the 18th-Century Refuge / Bertrand Van Ruymbeke -- 4 Anthony Benezet: The Emergence of a Weighty Friend / J. William Frost -- 5 On War and Slavery: Benezet’s Peace Testimony and Abolition / David L. Crosby -- 6 Anthony Benezet, John Woolman, and Praise / Geoffrey Plank -- 7 Nantucket Quakers and Negotiating the Politics of the Atlantic World / Richard C. Allen -- 8 Anthony Benezet as Intermediary between the Transatlantic and Provincial: New Jersey’s Antislavery Campaign on the Eve of the American Revolution / Jonathan D. Sassi -- 9 The Circulation of Early Quaker Antislavery Books: A Transatlantic Passage? / Louisiane Ferlier -- 10 Anthony Benezet’s Antislavery Reputation in France: An Investigation / Marie-Jeanne Rossignol -- 11 “This Precious Book”: Africa and Africans in Anthony Benezet’s Account of Guinea / Randy J. Sparks -- 12 Benezet’s Ghost: Revisiting the Antislavery Culture of Benjamin Rush’s Philadelphia / Nina Reid-Maroney -- 13 From Benezet to Black Founders: Toward a New History of 18th-Century Atlantic "]
[{"$nulls":4},"Emancipation / Richard S. Newman -- Bibliography -- Index of Names and Places."]
[null,null,null,"Sommario/riassunto","In 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). Beyond the Quaker community, his preoccupation with Africa is highlighted, and further research is also encouraged reconciling Benezet studies with those on black rebels and founders in the Atlantic world."]