Transfer Pricing Handbook (eBook)

Robert Feinschreiber (Key Biscayne, FL) is an attorney with Feinschreiber and Associates. He has had numerous career highlights (e.g., member of the litigation team for the first Asian transfer pricing case (Toyota)). In addition, he is a consultant with the United Nations (Brazil, China, and Russia). Feinschreiber is on the editorial board of Wolters Kluwer - CCH, and Thomson - RIA. He has written over 25 books and is the co-editor of Corporate Business Taxation Monthly (CCH). He speaks at numerous conferences in the United States and Asia. Margaret Kent (Key Biscayne, FL) is an attorney with Feinschreiber and Associates. She focuses on law and international taxation. She has been involved in a number of international transactions (i.e., structured the termination of the $2 billion per year aid from Russia to Cuba; structured transfer pricing in Latin America: Argentina, Chile, Colombia, Costa Rica, and Venezuela). Kent is also the co-editor of Corporate Business Taxation Monthly (CCH).

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