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Transfer pricing handbook : guidance on the OECD regulations / Robert Feinschreiber, Margaret Kent
Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Wiley Corporate F&a Ser ; v.588 | Wiley corporate F&A seriesPublisher: Hoboken, N.J : Wiley, 2012Copyright date: ©2012Edition: Online-AusgDescription: Online-Ressource (1 online resource (xviii, 429 p.))ISBN:- 9781283542531
- 1283542536
- 9781118376577
- Verrechnungspreis
- Multinationales Unternehmen
- Steuer
- Internationaler Vergleich
- Transfer pricing
- Transfer pricing -- Taxation -- Law and legislation
- Transfer pricing ; Taxation ; Law and legislation
- Transfer pricing ; Taxation
- Electronic books
- Transfer pricing Taxation
- International business enterprises Taxation
- 338.88
- 338.8/8 23
- HJ2305
Contents:
Summary: Learn 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.Summary: TRANSFER PRICING HANDBOOK: GUIDANCE ON THE OECD REGULATIONS -- Contents -- Preface -- PART I: BASIC TRANSFER PRICING STANDARDS -- Chapter 1: Introduction -- Control -- Tax Havens -- Complexities -- Chapter 2: Arm's Length Principle -- General Explanation of the Arm's Length Principle -- Formal Statement as to the Arm's Length Principle -- Comparability Considerations -- Rationale behind the Arm's Length Principle -- Compensation Issues -- Applying the Arm's Length Principle to Contribution Analysis -- Oligopolistic Conditions -- Transactions That Independent Enterprises Would Not Undertake -- Administrative Burdens of the Arm's Length Principle -- Maintaining the Arm's Length Principle as the International Consensus -- Rejection of Alternative Transfer Pricing Approaches -- Notes -- Chapter 3: Arm's Length Range -- Single-Figure Approach to the Arm's Length Range -- Reliability Requirement -- Comparability Considerations -- Consequences of Applying More Than One Transfer Pricing Method -- Selecting the ''Most Appropriate Point'' in the Range -- Extreme Results: Comparability Considerations -- Notes -- Chapter 4: Safe Harbor Simplification -- Safe Harbor Burdens and Benefits -- Defining ''Safe Harbor'' -- Scope of the Safe Harbor Provisions -- How Arbitrary Are the Safe Harbor Provisions? -- Factors Supporting the Use of Safe Harbors -- Problems That Safe Harbors Present -- Multiple Jurisdictions -- Possibility of Opening Avenues for Tax Planning -- Statistical Data and a Safe Harbor Example -- Undertaxation -- Safe Harbor Principles -- Equity and Uniformity Issues -- Recommendations as to the Use of Safe Harbors -- Safe Harbors as Surrender of the Tax Administration's Discretionary Power -- Flexible Practices -- Country-Specific Practices -- Comprehensive Example -- Notes -- Chapter 5: Modifying Safe Harbor Simplification -- The Study.PPN: PPN: 80984284XPackage identifier: Produktsigel: ZDB-26-MYL | ZDB-30-PAD | ZDB-30-PBE | ZDB-30-PQE
PrefaceBasic transfer pricing standards -- Introduction -- Arm's length principle -- Arm's length range -- Safe harbor simplification -- About the authors -- Index.
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