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Asia-Pacific transfer pricing handbook /

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 to taxing foreign businesses. The only book that analyzes and guides companies through the often complex transfer pr...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Feinschreiber, Robert
Otros Autores: Kent, Margaret, 1942-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Singapore : John Wiley & Sons, ©2012.
Temas:
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • pt. one. Country-by-country analysis. Introduction
  • Australia's risk assessment transfer pricing approach
  • Profit attribution for a dependent agent's permanent establishment in Australia
  • Australia's advance pricing arrangement program
  • China implements transfer pricing procedures
  • Reporting related party transactions in China
  • Hong Kong advance ruling cases: Taxability of profits
  • Hong Kong transfer pricing guidelines
  • Hong Kong challenges abusive tax schemes
  • Winning Hong Kong's landmark transfer pricing case
  • Transfer pricing litigation in India
  • PE issues impact Indian transfer pricing
  • Taxation of travel services in India
  • Transfer pricing in Indonesia
  • Japan's directive on transfer pricing operations
  • Selecting the arm's length price in Japan
  • Applying Japanese intangible transfer pricing methods
  • Japanese profit split transfer pricing methods
  • Japanese guidelines address diverse transfer pricing issues
  • Malaysia advance ruling guidelines
  • Malaysia transfer pricing guidelines
  • New Zealand transfer pricing developments
  • Philippine transfer pricing regulations
  • Singapore implements advance pricing arrangement procedure
  • Singapore transfer pricing consultation process
  • Singapore transfer pricing guidelines
  • Singapore transfer pricing guidelines for related party loans and services
  • South Korea transfer pricing
  • Sri Lanka transfer pricing
  • Taiwan transfer pricing
  • Thailand transfer pricing
  • Vietnam transfer pricing.
  • Pt two. Advanced applications. Services transfer Pricing in Hong Kong and in Singapore
  • Permanent establishment parameters: Hong Kong versus India
  • Pacific tax administrators coordinate transfer pricing documentation
  • Shared services and cost pooling arrangements in the United States and Singapore
  • South Korea-Japan bilateral investment treaty
  • China-Taiwan trade
  • Malaysia-Singapore allocation keys
  • Permanent establishment parameters.