Tax Management Transfer Pricing Report
Author:
Publisher:
Published: 2001
Total Pages: 1374
ISBN-13:
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Transfer Pricing Rules and Compliance Handbook
Author: Marc M. Levey
Publisher: CCH
Published: 2006
Total Pages: 232
ISBN-13: 9780808015536
DOWNLOAD EBOOKThis book gives an overview of the basic principles of transfer pricing and U.S. transfer pricing rules, and the impact of transfer pricing on other issues such as customs valuation, Section 404 of the Sarbanes-Oxley Act of 2002, and FASB Interpretation no. 48.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
Author: OECD
Publisher: OECD Publishing
Published: 2022-01-20
Total Pages: 658
ISBN-13: 9264921915
DOWNLOAD EBOOKIn a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.
APA Source Book
Author: Bureau of National Affairs (Arlington, Va.)
Publisher:
Published: 1996
Total Pages: 78
ISBN-13:
DOWNLOAD EBOOKOECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
Author: OECD
Publisher: OECD Publishing
Published: 2017-07-10
Total Pages: 612
ISBN-13: 9264265120
DOWNLOAD EBOOKThis consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Guide to International Transfer Pricing
Author: Dr A. Michael Heimert
Publisher: Kluwer Law International B.V.
Published: 2018-10-26
Total Pages: 1290
ISBN-13: 9403501715
DOWNLOAD EBOOKThe pricing of goods, services, intangible property and financial instruments within a multi-divisional organization, particularly in regard to cross-border transactions, has emerged as one of the most contentious areas of international tax law. This is due in no small measure to the rise of transfer pricing regulations as governments seek to stem the flow of their tax revenue from their jurisdictions. This thoroughly practical work provides guidance on an array of critical transfer pricing issues. The guide’s relevance is further enhanced by the inclusion of country chapters covering domestic transfer pricing issues in a variety of key national jurisdictions.
U.S. Transfer Pricing Sourcebook
Author: Amanda Johnson
Publisher: WorldTrade Executive, Inc.
Published: 2005-03
Total Pages: 124
ISBN-13: 9781893323698
DOWNLOAD EBOOKU.S. TRANSFER PRICING SOURCEBOOK is a single-volume report designed to advise international finance professionals on the cutting edge tools and techniques being developed and applied by leading consultants. This sourcebook provides strategies on Intercompany Sales, Intercompany Service transactions, Cross-Border licensing, and Cost Sharing agreements.
Dealing Effectively with the Challenges of Transfer Pricing
Author: OECD
Publisher: OECD Publishing
Published: 2012-01-18
Total Pages: 110
ISBN-13: 9264169466
DOWNLOAD EBOOKThis report addresses the practical administration of transfer pricing programmes by tax administrations.
Transfer Pricing Documentation and Country-by-country Reporting, Action 13, 2015 Final Report
Author: OCDE,
Publisher: OCDE
Published: 2015
Total Pages: 70
ISBN-13: 9789264241466
DOWNLOAD EBOOKThis report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach and will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports
Transfer Pricing Handbook
Author: Robert Feinschreiber
Publisher: John Wiley & Sons
Published: 2012-08-03
Total Pages: 448
ISBN-13: 1118376560
DOWNLOAD EBOOKLearn OECD guidance on business taxation in multiple countries A business that is not aware of all of its exposure to the tax policy of each country in which it does business may find itself paying more in taxes that the share of profit it generates. The Organisation for Economic Co-operation and Development (OECD) seeks to reduce the risk of business taxation in multiple countries. Transfer Pricing Handbook explores how countries can apply the OECD Guidelines to tax businesses that conduct their endeavors in more than one country. It is the ultimate comprehensive guide for companies doing business globally. Helps companies properly price their goods and services for global markets Provides defenses for transfer pricing audits Provides standards for creating comparables that multijurisdictional tax administrations will accept Guides documentation requirements and timing issues If you're doing business in more than one country, Transfer Pricing Handbook is a must-have, essential guide for simplifying OECD regulations for your global company.
