Transfer pricing methods: an applications guide
Copyright © 2004 by John Wiley & Sons, Inc.
3.95M PDF
CONTENTS
Preface xv
PART ONE
Understanding Transfer Pricing 1
CHAPTER 1
Practical Aspects of Transfer Pricing 3
CHAPTER 2
Business Facets of Transfer Pricing 13
CHAPTER 3
General Principles and Guidelines 40
CHAPTER 4
Transfer Pricing Basics 49
PART TWO
Applying Specific Transfer Pricing Techniques 61
CHAPTER 5
Comparable Uncontrolled Price Method, Resale Price Method, and Cost-Plus
Method 63
CHAPTER 6
Comparable Profits Method 84
CHAPTER 7
Comparable Uncontrolled Transaction Method for Intangibles 93
CHAPTER 8
Transfer Pricing for Services 138
CHAPTER 9
Cost Sharing 163
CHAPTER 10
Profit Methods 191
PART THREE
Focus on International Transfer Pricing Issues 197
CHAPTER 11
Foreign-Owned U.S. Corporations Reporting 199
CHAPTER 12
Organization for Economic Cooperation and Development Guidelines 206
CHAPTER 13
Transactional Net Margin Method 226
PART FOUR
Avoiding Transfer Pricing Penalties 243
CHAPTER 14
Transfer Pricing Penalties 245
CHAPTER 15
Transfer Pricing Penalty Exclusion for Contemporaneous Documentation 263
PART FIVE
Advanced Transfer Pricing Issues 277
CHAPTER 16
Advanced Transfer Pricing 279
CHAPTER 17
Unfolding Transfer Pricing Issues 292