Buch, Englisch, 429 Seiten, Format (B × H): 183 mm x 260 mm, Gewicht: 1034 g
Reihe: Wiley Corporate F&A
Guidance on the OECD Regulations
Buch, Englisch, 429 Seiten, Format (B × H): 183 mm x 260 mm, Gewicht: 1034 g
Reihe: Wiley Corporate F&A
ISBN: 978-1-118-34761-4
Verlag: Wiley
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.
Autoren/Hrsg.
Fachgebiete
- Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
- Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen
- Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
- Wirtschaftswissenschaften Wirtschaftswissenschaften Literatur für Manager
Weitere Infos & Material
PART ONE: BASIC TRANSFER PRICING STANDARDS
Look at the basic OECD transfer pricing standards, beginning with the arm's length principle and the limits to this arm's length range concept. Examine the OECD's safe harbors simplification approaches and to its safe harbor modifications. Analyze the global formulary apportionment alternative.
Chapter 1: Introduction
Chapter 2: Arm's Length Principle
Chapter 3: Arm's Length Range
Chapter 4: Safe Harbor Simplification
Chapter 5: Modifying Safe Harbor Simplification
Chapter 6: Global Formulary Apportionment
PART TWO: TRANSFER PRICING METHODOLOGIES
Look at the OECD's transfer pricing methodologies, recognizing the importance of the transactional profit split alternative, the application of the residual profit split, and limitations on the transactional net margin method. Examine profit indicators and other transfer pricing ramifications.
Chapter 7: Transactional Profit Split Measures
Chapter 8: Profits Split Illustrations
Chapter 9: Residual Profit Split Examples
Chapter 10: Transactional Net Margin Method
Chapter 11: Selecting Profit Indicators
Chapter 12: Selecting Transfer Pricing Methods
PART THREE: COMPARABILITY ANALYSIS
Take a comprehensive look at comparability analysis, examining how the specifics of the comparability process and comparability analysis techniques, as well as the timing issues that arise in assessing comparability.
Chapter 13: How Comparability Analysis Works
Chapter 14: Comparability Techniques
Chapter 15: Timing and Comparability
PART FOUR: ADMINISTRATIVE APPROACHES
Examine the OECD's administrative approaches. Look to audits and advance pricing agreement techniques, and examine the monitoring process itself.
Chapter 16: Transfer Pricing Audits
Chapter 17: Monitoring the Guidelines
PART FIVE: ADVANCED OECD ANALYSIS
Gain insight into advanced OECD analysis. Examine the documentation requirements, intangible properties, and services arrangements. Analyze cost contribution arrangements and business restructuring.
Chapter 18: Documentation Requirements
Chapter 19: Intangible Property
Chapter 20: Services Arrangements
Chapter 21: Cost Contribution Arrangements
Chapter 22: Business Restructuring
PART SIX: PUTTING THE GUIDELINES TO WORK
Examine factual patterns we developed in Malaysia as compared to Singapore operations; and in Taiwan as compared to Chinese operations. Analyze techniques to reverse engineer the transfer pricing process.
Chapter 23: Malaysia-Singapore Allocation Keys
Chapter 24: China-Taiwan Trade
Chapter 25: Reverse Engineering the Transfer Pricing Process
PART SEVEN: CONNECTING TRANSFER PRICING AND PERMANENT ESTABLISHMENT
Connect transfer pricing with permanent establishment under the OECD provisions.
Chapter 26: Permanent Establishment Parameters
Chapter 27: Focus on Permanent Establishment
About the Authors 415
Index 417
