Transfer Pricing Methods (eBook)

An Applications Guide
eBook Download: PDF
2004 | 1. Auflage
336 Seiten
John Wiley & Sons (Verlag)
978-0-471-65123-9 (ISBN)

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Transfer Pricing Methods - Robert Feinschreiber
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Advanced praise for Transfer Pricing Methods

"Feinschreiber and a team of renowned executives have provided the
definitive transfer-pricing guide to this challenging area. At a
time when many companies are reviewing documents, policies, and
procedures, it's wonderful to have a concise, clearly written
reference focused on what may be the most critical corporate tax
issue."

-Charles R. Goulding, Managing Director, Tax

Cooper Industries, Inc.

"It is refreshing to find a treatise on transfer pricing that
combines practical business considerations, economic theory, and a
discussion of technical tax rules in a way that is meaningful not
only for large corporate enterprises but also small and
medium-sized businesses."

-Vikram A. Gosain, JD, CPA, Director of Transfer Pricing

General Electric Capital Corporation

"This well-written book will be useful both to attorneys new to the
practice area and to older hands. It includes very helpful
discussions on valuation issues that will be particularly useful
for in-house counsel and accountants."

-Joseph C. Mandarino, Partner

Troutman Sanders, LLP

"Feinschreiber and his contributors have cogently explained
hundreds of useful facets in the transfer pricing field that have
taken others volumes to articulate. The busy professional should
consider this book in his or her quest for knowledge in the
scintillating tax specialty."

-Charles L. Crowley, Partner

ITS/Customs and International Trade Practice, Ernst & Young,
LLP

"Transfer Pricing Methods . . . should become a standard tool for
every owner-managed and mid-cap multinational."

-Enrique MacGregor, Principal-in-Charge, Transfer Pricing
Services

Grant Thornton LLP

"Bob's vast experience in transfer pricing matters has again been
captured between the covers of a book. Thank you, Bob, and your
contributing colleagues, for producing another valuable
helpmate."

-Alan Getz, Vice President and General Manager, Tax

Mitsui & Co., Inc. (U.S.A.)

"Feinschreiber's current publication is a practical handbook that
presents transfer pricing tools that can assist tax professionals
of mid-sized companies to optimize profits, manage cash flows, and
moderate taxes in a defensible manner."

-Per H. Hasenwinkle, National Practice Leader, Transfer
Pricing

BDO Seidman, LLP

ROBERT FEINSCHREIBER is a practicing attorney and counselor, as well as a former CPA. As a partner in the firm of Feinschreiber & Associates, his clients include foreign-owned U.S. businesses, U.S. exporters, and companies facing international tax issues. He has written and edited many books, including the Transfer Pricing Handbook, Third Edition, Export Handbook, and International Mergers and Acquisitions, all published by Wiley.

Preface.

PART ONE: UNDERSTANDING TRANSFER PRICING.

Chapter 1. Practical Aspects of Transfer Pricing.

Chapter 2. Business Facets of Transfer Pricing.

Chapter 3. General Principles and Guidelines.

Chapter 4. Transfer Pricing Basics.

PART TWO: APPLYING SPECIFIC TRANSFER TECHNIQUES.

Chapter 5. Comparable Uncontrolled Price Method, Resale Price
Method, and Cost-Plus Method.

Chapter 6. Comparable Profits Method.

Chapter 7. Comparable Uncontrolled Transaction Method for
Intangibles.

Chapter 8. Transfer Pricing for Services.

Chapter 9. Cost Sharing.

Chapter 10. Profit Methods.

PART THREE: FOCUS ON INTERNATIONAL TRANSFER PRICING ISSUES.

Chapter 11. Foreign-Owned U.S. Corporations Reporting.

Chapter 12. Organization for Economic Cooperation and
Development Guidelines.

Chapter 13. Transactional Net Margin Method.

PART FOUR: AVOIDING TRANSFER PRICING PENALTIES.

Chapter 14. Transfer Pricing Penalties.

Chapter 15. Transfer Pricing Penalty Exclusion for
Contemporaneous Documentation.

PART FIVE: ADVANCED TRANSFER PRICING ISSUES.

Chapter 16. Advanced Transfer Pricing.

Chapter 17. Unfolding Transfer Pricing Issues.

Index.

Erscheint lt. Verlag 1.3.2004
Sprache englisch
Themenwelt Recht / Steuern EU / Internationales Recht
Recht / Steuern Wirtschaftsrecht Bank- und Kapitalmarktrecht
Wirtschaft Betriebswirtschaft / Management Finanzierung
Schlagworte Accounting • Internationale Steuern • International Taxation • Rechnungswesen • Verrechnungspreis
ISBN-10 0-471-65123-0 / 0471651230
ISBN-13 978-0-471-65123-9 / 9780471651239
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