Transfer Pricing and Corporate Taxation.pdf

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Transfer Pricing and Corporate Taxation： Problems, Practical Implications and Proposed Solutions
By Elizabeth King


Publisher:   Springer
Number Of Pages:   200
Publication Date:   2008
ISBN-10 / ASIN:   038778182X
ISBN-13 / EAN:   9780387781822

Contents
1 Introduction..................................................1
Part I Economic and Accounting Rates and Concepts Should Not be Conflated
2 Economic vs.Accounting Profit Rates............................7
3 Overview and Critique of Existing Transfer Pricing Methods.......11
3.1 Comparable Profits Method and TNMM.......................11
3.2 Resale Price and Cost Plus Methods..........................17
3.3 Comparable Uncontrolled Price Method.......................22
3.4 Services Cost Method......................................26
3.5 Profit Split Methods........................................29
3.6 Proposed Cost-Sharing Regulations and Coordinated Issue Paper..32
3.7 Global Dealing Regulations and Notice 94–40..................41
Part II Alternative and Supplementary Approaches to Transfer Pricing
4 Some Alternative Approaches to Transfer Pricing.................51
4.1 Modified Comparable Uncontrolled Price Method..............53
4.2 Numerical Standards.......................................54
4.3 Required Return on Debt and Equity Capital...................55
4.4 Joint Venture-Based Profit Split..............................62
4.5 Financial or Tangible Asset-Based Profit Split..................63
4.6 Franchise Model...........................................63
4.7 Summary.................................................64
Part III Case Studies
5 Intercompany Sale of Diamonds.................................67
5.1 Summary of Key Facts.....................................68
5.2 Transfer Pricing Issues.....................................79Contents xi
5.3 Analysis Under Existing Regime.............................79
5.4 Analysis Under Alternative Regime...........................85
5.5 Comparison..............................................88
6 Intercompany Sale of Medical Devices...........................89
6.1 Summary of Key Facts.....................................89
6.2 Transfer Pricing Issues.....................................93
6.3 Analysis Under Existing Regime.............................93
6.4 Analysis Under Alternative Regime...........................98
6.5 Comparison..............................................99
7 Performance of Intercompany Services...........................101
7.1 Summary of Key Facts.....................................102
7.2 Transfer Pricing Issues.....................................104
7.3 Value of Customer Relationships.............................104
7.4 Analysis Under Existing Regime.............................110
7.5 Analysis Under Alternative Regime...........................113
7.6 Comparison..............................................114
8 Replication of Internet-Based Business Model.....................115
8.1 Summary of Key Facts.....................................115
8.2 Transfer Pricing Issues.....................................
8.3 Analysis Under Existing Regime.............................119
8.4 Analysis Under Alternative Regime...........................120
8.5 Conclusions..............................................123
9 Sale of Assets with Embedded Intellectual Property...............125
9.1 Summary of Key Facts.....................................125
9.2 Transfer Pricing Issues.....................................129
9.3 Analysis Under Existing Regime.............................129
9.4 Analysis Under Alternative Regime...........................132
9.5 Comparison..............................................135
10 Provision of CDN Services to Third Parties.......................137
10.1 Summary of Key Facts.....................................137
10.2 Transfer Pricing Issues.....................................140
10.3 Analysis Under Existing Regime.............................140
10.4 Analysis Under Alternative Regime...........................141
10.5 Additional Analysis Under Alternative Regime.................143
10.6 Comparison..............................................144
11 Global Trading of Commodities.................................145
11.1 Summary of Key Facts.....................................145
11.2 Transfer Pricing Issues.....................................155
11.3 Analysis Under Existing Regime.............................155
11.4 Analysis Under Alternative Regime...........................156
11.5 Comparison..............................................160
12 Decentralized Ownership of Intellectual Property.................161
12.1 Summary of Key Facts.....................................162
12.2 Transfer Pricing Issues.....................................164
12.3 Analysis Under Existing Regime.............................165
12.4 Analysis Under Alternative Regime...........................171
12.5 Analysis Under 2005 Proposed Cost-Sharing Regulations........175
12.6 Comparison..............................................179
Part IV Conclusions
13 Concluding Observations.......................................183
Index.............................................................187

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1# xumw128 太贵了

好书 但是也很贵