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...
Saved in:
| Online Access: |
Full text (MCPHS users only) |
|---|---|
| Main Author: | |
| Other Authors: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Hoboken :
Wiley,
2012
|
| Subjects: | |
| Local Note: | ProQuest Ebook Central |
MARC
| LEADER | 00000cam a2200000 4500 | ||
|---|---|---|---|
| 001 | in00000225076 | ||
| 006 | m o d | ||
| 007 | cr |n|---||||| | ||
| 008 | 140505s2012 xx obf 001 0 eng | ||
| 005 | 20240702205305.1 | ||
| 019 | |a 815668654 |a 1066647595 |a 1162350908 | ||
| 020 | |a 9781118359396 | ||
| 020 | |a 1118359399 | ||
| 020 | |a 1118359402 | ||
| 020 | |a 9781118359402 | ||
| 020 | |a 1283665050 | ||
| 020 | |a 9781283665056 | ||
| 020 | |z 9781118359372 |q (Hardcover) | ||
| 020 | |z 9781118359389 |q (Mobi) | ||
| 024 | 3 | |a 9781118359402 | |
| 029 | 0 | |a AU@ |b 000052904536 | |
| 029 | 1 | |a AU@ |b 000053010190 | |
| 029 | 1 | |a AU@ |b 000067091834 | |
| 029 | 1 | |a DEBBG |b BV044168825 | |
| 029 | 1 | |a DEBSZ |b 42291679X | |
| 029 | 1 | |a DEBSZ |b 431244766 | |
| 035 | |a (OCoLC)880867669 |z (OCoLC)815668654 |z (OCoLC)1066647595 |z (OCoLC)1162350908 | ||
| 035 | |a (OCoLC)ocn880867669 | ||
| 037 | |b 00028608 | ||
| 040 | |a AU@ |b eng |e pn |c AU@ |d MHW |d IDEBK |d EBLCP |d DEBSZ |d OCLCQ |d OCLCO |d ZCU |d MERUC |d OCLCQ |d U3W |d OCLCO |d OCLCF |d OCLCQ |d OCLCO |d STF |d ICG |d OCLCQ |d TKN |d WYU |d UAB |d DKC |d AU@ |d OCLCQ |d OCLCA |d OCLCQ |d VLY |d OCLCO |d OCLCQ |d OCLCO |d OCLCL | ||
| 043 | |a a------ |a p------ | ||
| 050 | 4 | |a HF5416.5 .F384 2012 | |
| 082 | 0 | 4 | |a 657 |a 658.82 |
| 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 | ||
| 504 | |a Includes bibliographical references and index. | ||
| 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. | ||
| 546 | |a English. | ||
| 588 | 0 | |a Print version record. | |
| 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. | |
| 655 | 7 | |a handbooks. |2 aat | |
| 655 | 7 | |a Handbooks and manuals. |2 lcgft | |
| 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 |
| 852 | |b E-Collections |h ProQuest | ||
| 856 | 4 | 0 | |u https://ebookcentral.proquest.com/lib/mcphs/detail.action?docID=1040813 |z Full text (MCPHS users only) |t 0 |
| 936 | |a BATCHLOAD | ||
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL1040813 | ||
| 938 | |a ProQuest MyiLibrary Digital eBook Collection |b IDEB |n 397755 | ||
| 947 | |a FLO |x pq-ebc-base | ||
| 999 | f | f | |s 2a205c44-f333-42aa-9b21-ad81022dd45f |i af8e4d3b-6313-49bb-9aa0-1ec88b47c18b |t 0 |
| 952 | f | f | |a Massachusetts College of Pharmacy and Health Sciences |b Online |c Online |d E-Collections |t 0 |e ProQuest |h Other scheme |
| 856 | 4 | 0 | |t 0 |u https://ebookcentral.proquest.com/lib/mcphs/detail.action?docID=1040813 |y Full text (MCPHS users only) |
