Transfer pricing methods: an applications guide

Copyright © 2004 by John Wiley & Sons, Inc.

3.95M   PDF

CONTENTS

Preface xv
PART ONE
Understanding Transfer Pricing 1
CHAPTER 1
Practical Aspects of Transfer Pricing 3

CHAPTER 2
Business Facets of Transfer Pricing 13

CHAPTER 3
General Principles and Guidelines 40

CHAPTER 4
Transfer Pricing Basics 49

PART TWO
Applying Specific Transfer Pricing Techniques 61
CHAPTER 5
Comparable Uncontrolled Price Method, Resale Price Method, and Cost-Plus
Method 63

CHAPTER 6
Comparable Profits Method 84

CHAPTER 7
Comparable Uncontrolled Transaction Method for Intangibles 93

CHAPTER 8
Transfer Pricing for Services 138

CHAPTER 9
Cost Sharing 163

CHAPTER 10
Profit Methods 191

PART THREE
Focus on International Transfer Pricing Issues 197
CHAPTER 11
Foreign-Owned U.S. Corporations Reporting 199

CHAPTER 12
Organization for Economic Cooperation and Development Guidelines 206

CHAPTER 13
Transactional Net Margin Method 226

PART FOUR
Avoiding Transfer Pricing Penalties 243
CHAPTER 14
Transfer Pricing Penalties 245

CHAPTER 15
Transfer Pricing Penalty Exclusion for Contemporaneous Documentation 263

PART FIVE
Advanced Transfer Pricing Issues 277
CHAPTER 16
Advanced Transfer Pricing 279

CHAPTER 17
Unfolding Transfer Pricing Issues 292