Transfer Pricing Handbook: Guidance on the OECD RegulationsLearn 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.
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. |
Contents
Chapter | |
ArmsLength Range | |
SafeHarbor Simplification | |
ModifyingSafe Harbor Simplification | |
Global Formulary Apportionment | |
Actual Profitsversus Projected Profits Different Profit MeasuresWhen Applying the Transactional | |
Selecting Profit Indicators | |
ServiceArrangements Overview | |
Chapter | |
Chapter | |
Puttingthe Guidelinesto | |
Allocation Keys | |
ChinaTaiwan Trade | |
Guidelines 7 25 | |
Simultaneous Tax Examinations and Transfer Pricing | |
Selecting Transfer Pricing Methods | |
Comparability Analysis | |
General Comparability Guidance | |
Typical Comparability Processes BroadBased Analysis ofthe Taxpayers Circumstances Controlled Transaction andChoice of a Tested Party | |
Selectingor Rejecting PotentialComparables | |
Transfer Pricing Audits | |
MonitoringtheGuidelines | |
Documentation Requirements | |
Intangible Property | |
Success Parametersto theReverse Engineering Process | |
TransactionalNet Margin Method | |
Guidelines7 34 51 Guidelines7 35 52 Guidelines 7 36 53 Guidelines 7 37 54 Guidelines7 38 55 Guidelines7 39 56 Guidelines 7 40 57 Guidelines 7 ... | |
Permanent Establishment Parameters | |
Focus on Permanent Establishment | |
About the Authors | |
Selecting among AllocationKeys | |
Transactional ProfitSplit Measures | |
Other editions - View all
Transfer Pricing Handbook: Guidance for the OECD Regulations Robert Feinschreiber,Margaret Kent No preview available - 2012 |
Transfer Pricing Handbook: Guidance on the OECD Regulations Robert Feinschreiber No preview available - 2012 |
Common terms and phrases
activities adjustments administration's allocation key andthe applying the transactional approach appropriate arm's length principle assets associated enterprises business restructuring business strategies Chapter combined profits common understanding Company comparability analysis contract controlled transaction cost contribution arrangement countries determine differences distributor drafters economic enterprise orthe tax enterprise orthetax administration enterprise's enterpriseor the tax Enterprises and Tax example fact pattern Feinschreiber functional analysis global formulary apportionment Guidelines provide Guidelines recognize income independent enterprises intangible property inthe intragroup services issues jurisdiction manufacturer margin method million multinational enterprise orthe multinational enterprise orthetax multinational enterpriseor multinational taxpayer multinationalenterprise OECD recognizes OECD suggests ofthe operations orthe tax administration participant participant's payments permanent establishment potential profit indicator profit split method reverse engineering risk safe harbor situations Taiwan Taiwanese TheGuidelines themultinational enterprise TheOECD thetax administration thetaxpayer thetransactional TNMM tothe transactional net margin transactional profit split Transfer Pricing Guidelines transfer pricing method transferpricing undertake