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Asia-Pacific Transfer Pricing Handbook.
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...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
Wiley,
2012.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 003 | OCoLC | ||
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| 049 | |a UAMI | ||
| 100 | 1 | |a Feinschreiber, Robert. | |
| 245 | 1 | 0 | |a Asia-Pacific Transfer Pricing Handbook. |
| 260 | |a Hoboken : |b Wiley, |c 2012. | ||
| 300 | |a 1 online resource (706 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a 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. | |
| 505 | 8 | |a 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. | |
| 505 | 8 | |a 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. | |
| 505 | 8 | |a 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. | |
| 505 | 8 | |a 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. | |
| 505 | 8 | |a Chapter 5: Transfer Pricing Audits and Adjustments. | |
| 520 | |a 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 to taxing foreign businesses. The only book that analyzes and guides companies through the often complex transfer pricing rules in place in Asian-Pacific nations, the book explains how authorities in fifteen countries, including ASEAN, India, New Zealand, Japan, and South Korea, tax any company doin. | ||
| 504 | |a Includes bibliographical references and index. | ||
| 546 | |a English. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a International business enterprises |x Taxation |z Asia |v Handbooks, manuals, etc. | |
| 650 | 0 | |a International business enterprises |x Taxation |z Pacific Area |v Handbooks, manuals, etc. | |
| 650 | 0 | |a Transfer pricing |x Law and legislation |z Asia |v Handbooks, manuals, etc. | |
| 650 | 0 | |a Transfer pricing |x Law and legislation |z Pacific Area |v Handbooks, manuals, etc. | |
| 650 | 0 | |a Transfer pricing |z Asia |v Handbooks, manuals, etc. | |
| 650 | 0 | |a Transfer pricing |z Pacific Area |v Handbooks, manuals, etc. | |
| 650 | 6 | |a Entreprises multinationales |x Impôts |z Asie |v Guides, manuels, etc. | |
| 650 | 6 | |a Entreprises multinationales |x Impôts |z Pacifique, Région du |v Guides, manuels, etc. | |
| 650 | 6 | |a Prix de cession interne |z Asie |v Guides, manuels, etc. | |
| 650 | 6 | |a Prix de cession interne |z Pacifique, Région du |v Guides, manuels, etc. | |
| 650 | 7 | |a International business enterprises |x Taxation |2 fast | |
| 650 | 7 | |a Transfer pricing |2 fast | |
| 650 | 7 | |a Transfer pricing |x Law and legislation |2 fast | |
| 651 | 7 | |a Asia |2 fast |1 https://id.oclc.org/worldcat/entity/E39PBJxMpyjKQ9Jtm3jkjPBgKd | |
| 651 | 7 | |a Pacific Area |2 fast | |
| 655 | 7 | |a handbooks. |2 aat | |
| 655 | 7 | |a Handbooks and manuals |2 fast | |
| 655 | 7 | |a Handbooks and manuals. |2 lcgft | |
| 655 | 7 | |a Guides et manuels. |2 rvmgf | |
| 700 | 1 | |a Kent, Margaret. | |
| 758 | |i has work: |a Asia-Pacific transfer pricing handbook (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFJBHV84WWxr6bcX67wP33 |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Feinschreiber, Robert. |t Asia-Pacific Transfer Pricing Handbook. |d Hoboken : Wiley, ©2012 |z 9781118359372 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=1040813 |z Texto completo |
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