Transfer pricing methods : an applications guide / [edited by] Robert Feinschreiber
Imprint
Hoboken, N.J. : John Wiley & Sons, c2004
Descript
xvi, 320 p
CONTENT
Part 1 : Understanding transfer pricing -- Practical aspects of transfer pricing -- Business facets of transfer pricing -- General principles and guidelines -- Transfer pricing basics -- Part 2: Applying specific transfer pricing techniques -- Comparable uncontrolled price method, resale price method, and cost-plus method -- Comparable profits method -- Comparable uncontrolled transaction method for intangibles -- Transfer pricing for services -- Cost sharing -- Profit methods -- Part 3: Focus on international transfer pricing issues -- Foreign-owned u.s. Corporations reporting -- Organization for economic cooperation and development guidelines -- Transactional net margin method -- Part 4: Avoiding transfer pricing penalties -- Transfer pricing penalties -- Transfer pricing penalty exclusion for contemporaneous documentation -- Part 5: Advanced transfer pricing issues -- Advanced transfer pricing -- Unfolding transfer pricing issues