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Download or read book Transfer Pricing 2001 Global Survey written by and published by . This book was released on 2001 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ernst & Young
Publisher :
ISBN 13 :
Total Pages : 76 pages
Book Rating : 4.:/5 (222 download)
Download or read book Transfer Pricing written by Ernst & Young and published by . This book was released on 1999 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ernst & Young
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (464 download)
Download or read book Transfer Pricing 2003 Global Survey written by Ernst & Young and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michelle Markham
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041123687
Total Pages : 360 pages
Book Rating : 4.0/5 (411 download)
Download or read book The Transfer Pricing of Intangibles written by Michelle Markham and published by Kluwer Law International B.V.. This book was released on 2005-01-01 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transactions involving intellectual property play an increasingly significant role in economic activity at every level from global to local, with particular challenges for taxation and revenue authorities. Moreover, the manifold complexities associated with identifying, valuing and transferring intangibles make this an issue requiring a creative review of existing transfer pricing methodologies and techniques. In this ground-breaking new study, Michelle Markham offers an in-depth examination of attitudes at the forefront of this rapidly evolving area of taxation law, focusing her work on a comparative analysis of the US, OECD, and Australian perspectives on the transfer pricing of intangible assets. The Transfer Pricing of Intangibles not only highlights the current problems encountered in inter-affiliate transactions of intangible property, but also attempts to offer a variety of solutions to these problems. Among the issues explored are the following: how the tax treatment of intangible in the context of transfer pricing has become a major international tax concern;definitional issues which are vital to an understanding of transfer pricing;application of the arm's length principle to intangible asset transactions;determination of legal and economic ownership of group intangible assets;intangible asset valuation and transfer;transfer pricing methodologies;global formulary apportionment;transfer pricing documentation requirements;penalties for non-compliance;resolution of transfer pricing disputes; and,advance pricing agreements Revenue authorities, multinational enterprise executives, and tax practitioners around the world will greatly appreciate the recommendations and solutions proposed in this knowledgeable and thoughtful book. Its acute sense of the opportunities and pitfalls of an ever-more-complex area of economic activity place it in a category of its own, of inestimable benefit to interested parties.
Author : Ernst and Young International (New York)
Publisher :
ISBN 13 :
Total Pages : 39 pages
Book Rating : 4.:/5 (62 download)
Download or read book Transfer Pricing: 1997 Global Survey written by Ernst and Young International (New York) and published by . This book was released on 1997 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ernst & Young
Publisher :
ISBN 13 :
Total Pages : 39 pages
Book Rating : 4.:/5 (486 download)
Download or read book Transfer Pricing written by Ernst & Young and published by . This book was released on 1997 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Yuichi Ikeda
Publisher : International Monetary Fund
ISBN 13 : 1451849923
Total Pages : 61 pages
Book Rating : 4.4/5 (518 download)
Download or read book Treatment of Intercompany Transfer Pricing for Tax Purposes written by Yuichi Ikeda and published by International Monetary Fund. This book was released on 1992-09-01 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent years. This paper examines the legislative and administrative issues related to the treatment of intercompany transfer pricing for tax purposes. It reviews the existing international guidelines and national rules on methods for determining appropriate transfer prices, as well as the issues related to tax administration practices for the implementation of those rules. Various systems, proposed or introduced to improve the predictability of taxation, are also examined. This paper further reviews the recent discussions on the “commensurate-with-income” standard and the pricing methodologies proposed thereunder. It finally reviews some alternative approaches to international income allocation which are proposed or adopted in lieu of the transfer pricing approach.
Author : Roger Y. Tang
Publisher : Praeger
ISBN 13 :
Total Pages : 208 pages
Book Rating : 4.E/5 ( download)
Download or read book Current Trends and Corporate Cases in Transfer Pricing written by Roger Y. Tang and published by Praeger. This book was released on 2002-04-30 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global changes in business and tax environments are having profound impact on the volume and direction of intrafirm trade and transfer pricing strategies. Tang reports on the findings of a survey of 95 Fortune 1000 companies, sponsored by the Institute of Management Accountants, and provides highly relevant information not easily found on how companies are reacting to this new business environment. He covers corporate financial goals and strategies and divisonal performance measurements systems, among other topics, and gives highly detailed case studies based on reports from five major respondents to his survey: Whirlpool, Dow Chemical, Guidant Corporation, Masco, and Eaton. Tang's book is essential, up-to-date reading for upper level students, researchers, analysts, and corporate executives in multinational firms worldwide. Tang starts with a presentation of the major changes in the global business environment and explains their impact on intrafirm trade and transfer pricing. In Chapter 2 he reports results of his questionnaire survey, and in Chapters 3 to 7 examines up close the details revealed in his five corporate case studies. He compares these corporations in Chapter 8, focusing on corporate strategies and financial goals, transfer pricing and performance evaluation practices, and concommitant tax planning strategies. He then relates his case study research to other major findings derived from his questionnaire survey, and ends the book with a general, summarizing, analytical conclusion.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264265120
Total Pages : 612 pages
Book Rating : 4.2/5 (642 download)
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 written by OECD and published by OECD Publishing. This book was released on 2017-07-10 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 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.
Author :
Publisher :
ISBN 13 :
Total Pages : 76 pages
Book Rating : 4.:/5 (635 download)
Download or read book Transfer Pricing written by and published by . This book was released on 1999 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 95 pages
Book Rating : 4.:/5 (95 download)
Download or read book Transfer Pricing 2003 Global Survey : Practices, Perceptions and Trends in 22 Countries Plus Tax Authority Approaches in 44 Countries written by and published by . This book was released on 2003 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ernst & Young commissioned in 2003 independent interviews with 641 parent companies and 200 subsidiary corporations in 22 countries. In addition, to obtain insights on current transfer pricing regulatory perspectives and practices, E&Y interviewed tax authorities and transfer pricing experts in the 22 countries and in 22 other countries with developing transfer pricing regimes. This report summarizes the 2003 findings.
Author : J Michael Elliot
Publisher : CIMA Publishing
ISBN 13 :
Total Pages : 116 pages
Book Rating : 4.E/5 ( download)
Download or read book International Transfer Pricing written by J Michael Elliot and published by CIMA Publishing. This book was released on 2000-12-31 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report sheds light on international transfer pricing (ITP) by moving away from primary tax focus. By examining one specific intra-group, cross-border transaction between 12 MNEs, the resulting micro-level of analysis provides a qualitative, in-depth understanding of ITP in various sectors.
Author : Business International Corporation
Publisher :
ISBN 13 :
Total Pages : 212 pages
Book Rating : 4.:/5 (318 download)
Download or read book International Transfer Pricing written by Business International Corporation and published by . This book was released on 1991 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive guide to corporate practices in internal control and tax compliance. Included are case studies of how firms in a variety of industries approach transfer pricing.
Author : Mukesh Butani
Publisher :
ISBN 13 : 9788180380204
Total Pages : 538 pages
Book Rating : 4.3/5 (82 download)
Download or read book Transfer Pricing written by Mukesh Butani and published by . This book was released on 2003 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sven P. Jost
Publisher :
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.:/5 (731 download)
Download or read book Transfer Pricing Risk Awareness of Multinational Corporations written by Sven P. Jost and published by . This book was released on 2009 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ernst & Young
Publisher :
ISBN 13 :
Total Pages : 172 pages
Book Rating : 4.:/5 (443 download)
Download or read book 2009 Global Transfer Pricing Survey written by Ernst & Young and published by . This book was released on 2009 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jian Li
Publisher :
ISBN 13 : 9781877325014
Total Pages : 19 pages
Book Rating : 4.3/5 (25 download)
Download or read book International Transfer Pricing written by Jian Li and published by . This book was released on 2004-01-01 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:
