Asia-Pacific Transfer Pricing Handbook.

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An overarching look at transfer pricing regimes in Asia-Pacific countries and what they mean for foreign businesses A comprehensive guide for companies doing business globally, Asia-Pacific Transfer Pricing Handbook explains the policies and practices that Asia-Pacific countries employ with regards...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Feinschreiber, Robert
Otros Autores: Kent, Margaret
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken : Wiley, 2012.
Temas:
International business enterprises > Taxation > Asia > Handbooks, manuals, etc.
International business enterprises > Taxation > Pacific Area > Handbooks, manuals, etc.
Transfer pricing > Law and legislation > Asia > Handbooks, manuals, etc.
Transfer pricing > Law and legislation > Pacific Area > Handbooks, manuals, etc.
Transfer pricing > Asia > Handbooks, manuals, etc.
Transfer pricing > Pacific Area > Handbooks, manuals, etc.
Entreprises multinationales > Impôts > Asie > Guides, manuels, etc.
Entreprises multinationales > Impôts > Pacifique, Région du > Guides, manuels, etc.
Prix de cession interne > Asie > Guides, manuels, etc.
Prix de cession interne > Pacifique, Région du > Guides, manuels, etc.
International business enterprises > Taxation
Transfer pricing
Transfer pricing > Law and legislation
Asia
Pacific Area
handbooks.
Handbooks and manuals
Handbooks and manuals.
Guides et manuels.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Asia-Pacific Transfer Pricing Handbook; Copyright; Contents; Preface; Part One: Country-By-Country Analysis; Chapter 1: Introduction; Part One: Country-by-Country Analysis; Part Two: Advanced Applications; Chapter 2: Australia's Risk Assessment Transfer Pricing Approach; Introductory Issues; Transfer Pricing Reviews; Documentation Requirements; Preparation of the Documentation File; Applying the Arm's Length Principle; Simplified Approach to Doing a Benchmarking Study; Four Steps for Testing International Transfer Prices; Decision Tree; How the ATO Scores Risk; Scoring the Three Levels.
  • Score GraphOutcome of Transfer Pricing Review or Audit; Audits Taking Place in Low-Risk Situations; Transfer Pricing Review Process; Categorizing the Results of the Transfer Pricing Review; How the Australian Transfer Pricing Audit Procedure Works; Australia's Four-Step Process for Businesses; Chapter 3: Profit Attribution for a Dependent Agent's Permanent Establishment in Australia; Permanent Establishment Concepts in Australia; Profit Attribution Concepts in Australia; The ATO's Operational Approach; Determining Functional Analysis for a Permanent Establishment.
  • Comparative Analysis for the Permanent EstablishmentApplication of the Resale Price Method; Application of the Cost Plus Method; Using a Transactional Net Margin Method; Using a Profit Split Method; Toll Manufacturers; Four Examples; Example 1: Sales Agency Arrangement, Step 1 Functional Analysis; Example 2: Sales Agency Arrangement; Example 3: Toll Manufacturing Arrangement; Example 4: Toll Manufacturing Arrangement; Notes; Chapter 4: Australia's Advance Pricing Arrangement Program; Pre-Formal APA Discussions; APA Processing Times; Unilateral and Bilateral APAs; The ATO's APA Work in Process.
  • APA Issues and MethodsChapter 5: China Implements Transfer Pricing Procedures; Overview; Regulations; Chapter 1: General Principles; Relevant Documents; Applicable Relationships; Transfer Pricing Administration; APA Tax Administration; Cost Sharing Agreement; Controlled Foreign Corporations; Thin Capitalization; Anti-Tax Avoidance; Chapter 2: Reporting and Filing of Related Party Transactions; Associated Enterprises; Principal Categories; Tax Returns; Extension; Chapter 3: Administration of Contemporaneous Documentation; Contemporaneous Documentation Requirement; Contemporaneous Documents.
  • ExemptionsTiming Requirements for Submission; Submitting Formal Documents; Merger and Division; Chinese Language Only; Ten-Year Maintenance; Chapter 4: Transfer Pricing Methods; Arm's Length Principle; Comparable Analysis; Comparable Uncontrolled Price Method; Resale Price Method; Focus on Differences; Making Reasonable Adjustments; Material Processing; Cost Plus Method; Investigating Differences; Making Reasonable Adjustments; Transactional Net Margin Method; Investigating Differences; Making Reasonable Adjustments; Profit Split Method; Two Steps; Investigation.
  • Chapter 5: Transfer Pricing Audits and Adjustments.

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