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Asia-Pacific transfer pricing handbook [[electronic resource] /] / Robert Feinschreiber, Margaret Kent
Asia-Pacific transfer pricing handbook [[electronic resource] /] / Robert Feinschreiber, Margaret Kent
Autore Feinschreiber Robert
Edizione [1st edition]
Pubbl/distr/stampa Singapore, : John Wiley & Sons Singapore Pte. Ltd., 2012
Descrizione fisica 1 online resource (706 p.)
Disciplina 657
658.82
Altri autori (Persone) KentMargaret
Collana Wiley Corporate F&A
Soggetto topico Transfer pricing - Asia
Transfer pricing - Pacific Area
International business enterprises - Taxation - Asia
International business enterprises - Taxation - Pacific Area
Transfer pricing - Law and legislation - Asia
Transfer pricing - Law and legislation - Pacific Area
Soggetto genere / forma Electronic books.
ISBN 1-118-35940-2
1-283-66505-0
1-118-35939-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 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
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 Australia; The ATO's Operational Approach; Determining Functional Analysis for a Permanent Establishment
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
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
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
Chapter 5: Transfer Pricing Audits and Adjustments
Record Nr. UNINA-9910462291503321
Feinschreiber Robert  
Singapore, : John Wiley & Sons Singapore Pte. Ltd., 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Asia-Pacific transfer pricing handbook [[electronic resource] /] / Robert Feinschreiber, Margaret Kent
Asia-Pacific transfer pricing handbook [[electronic resource] /] / Robert Feinschreiber, Margaret Kent
Autore Feinschreiber Robert
Edizione [1st edition]
Pubbl/distr/stampa Singapore, : John Wiley & Sons Singapore Pte. Ltd., 2012
Descrizione fisica 1 online resource (706 p.)
Disciplina 657
658.82
Altri autori (Persone) KentMargaret
Collana Wiley Corporate F&A
Soggetto topico Transfer pricing - Asia
Transfer pricing - Pacific Area
International business enterprises - Taxation - Asia
International business enterprises - Taxation - Pacific Area
Transfer pricing - Law and legislation - Asia
Transfer pricing - Law and legislation - Pacific Area
ISBN 1-118-35940-2
1-283-66505-0
1-118-35939-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 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
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 Australia; The ATO's Operational Approach; Determining Functional Analysis for a Permanent Establishment
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
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
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
Chapter 5: Transfer Pricing Audits and Adjustments
Record Nr. UNINA-9910785735403321
Feinschreiber Robert  
Singapore, : John Wiley & Sons Singapore Pte. Ltd., 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Asia-Pacific transfer pricing handbook / / Robert Feinschreiber, Margaret Kent
Asia-Pacific transfer pricing handbook / / Robert Feinschreiber, Margaret Kent
Autore Feinschreiber Robert
Edizione [1st edition]
Pubbl/distr/stampa Singapore, : John Wiley & Sons Singapore Pte. Ltd., 2012
Descrizione fisica 1 online resource (706 p.)
Disciplina 657
658.82
Altri autori (Persone) KentMargaret
Collana Wiley Corporate F&A
Soggetto topico Transfer pricing - Asia
Transfer pricing - Pacific Area
International business enterprises - Taxation - Asia
International business enterprises - Taxation - Pacific Area
Transfer pricing - Law and legislation - Asia
Transfer pricing - Law and legislation - Pacific Area
ISBN 9781118359402
1118359402
9781283665056
1283665050
9781118359396
1118359399
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 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
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 Australia; The ATO's Operational Approach; Determining Functional Analysis for a Permanent Establishment
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
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
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
Chapter 5: Transfer Pricing Audits and Adjustments
Record Nr. UNINA-9910954011503321
Feinschreiber Robert  
Singapore, : John Wiley & Sons Singapore Pte. Ltd., 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Transfer pricing handbook [[electronic resource] ] : guidance on the OECD regulations / / Robert Feinschreiber, Margaret Kent
Transfer pricing handbook [[electronic resource] ] : guidance on the OECD regulations / / Robert Feinschreiber, Margaret Kent
Autore Feinschreiber Robert
Pubbl/distr/stampa Hoboken, N.J., : Wiley, 2012
Descrizione fisica 1 online resource (449 p.)
Disciplina 338.8/8
Altri autori (Persone) KentMargaret <1942->
Collana Wiley corporate F&A series
Soggetto topico Transfer pricing - Taxation
Transfer pricing - Taxation - Law and legislation
ISBN 1-119-20365-1
1-283-54253-6
9786613854988
1-118-37657-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Preface -- Basic transfer pricing standards -- Introduction -- Arm's length principle -- Arm's length range -- Safe harbor simplification -- About the authors -- Index.
Record Nr. UNINA-9910139088103321
Feinschreiber Robert  
Hoboken, N.J., : Wiley, 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Transfer pricing handbook : guidance on the OECD regulations / / Robert Feinschreiber, Margaret Kent
Transfer pricing handbook : guidance on the OECD regulations / / Robert Feinschreiber, Margaret Kent
Autore Feinschreiber Robert
Edizione [1st ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, 2012
Descrizione fisica 1 online resource (449 p.)
Disciplina 338.8/8
Altri autori (Persone) KentMargaret <1942->
Collana Wiley corporate F&A series
Soggetto topico Transfer pricing - Taxation
Transfer pricing - Taxation - Law and legislation
ISBN 9786613854988
9781119203650
1119203651
9781283542531
1283542536
9781118376577
1118376579
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Preface -- Basic transfer pricing standards -- Introduction -- Arm's length principle -- Arm's length range -- Safe harbor simplification -- About the authors -- Index.
Record Nr. UNINA-9910814249703321
Feinschreiber Robert  
Hoboken, N.J., : Wiley, 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui