{"product_id":"asiapacific-transfer-pricing-handbook-wiley-corporate-fa-9781118359372","title":"AsiaPacific Transfer Pricing Handbook Wiley","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eAn 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.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePreface xxi\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART ONE: COUNTRY-BY-COUNTRY ANALYSIS 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 Introduction 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePart One: Country-by-Country Analysis 3\u003c\/p\u003e \u003cp\u003ePart Two: Advanced Applications 4\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Australia’s Risk Assessment Transfer Pricing Approach 7\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroductory Issues 8\u003c\/p\u003e \u003cp\u003eTransfer Pricing Reviews 8\u003c\/p\u003e \u003cp\u003eDocumentation Requirements 10\u003c\/p\u003e \u003cp\u003ePreparation of the Documentation File 11\u003c\/p\u003e \u003cp\u003eApplying the Arm’s Length Principle 13\u003c\/p\u003e \u003cp\u003eSimplified Approach to Doing a Benchmarking Study 13\u003c\/p\u003e \u003cp\u003eFour Steps for Testing International Transfer Prices 14\u003c\/p\u003e \u003cp\u003eDecision Tree 16\u003c\/p\u003e \u003cp\u003eHow the ATO Scores Risk 16\u003c\/p\u003e \u003cp\u003eScoring the Three Levels 17\u003c\/p\u003e \u003cp\u003eScore Graph 18\u003c\/p\u003e \u003cp\u003eOutcome of Transfer Pricing Review or Audit 19\u003c\/p\u003e \u003cp\u003eAudits Taking Place in Low-Risk Situations 20\u003c\/p\u003e \u003cp\u003eTransfer Pricing Review Process 20\u003c\/p\u003e \u003cp\u003eCategorizing the Results of the Transfer Pricing Review 21\u003c\/p\u003e \u003cp\u003eHow the Australian Transfer Pricing Audit Procedure Works 22\u003c\/p\u003e \u003cp\u003eAustralia’s Four-Step Process for Businesses 22\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Profit Attribution for a Dependent\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAgent’s Permanent Establishment in Australia 25\u003c\/p\u003e \u003cp\u003ePermanent Establishment Concepts in Australia 26\u003c\/p\u003e \u003cp\u003eProfit Attribution Concepts in Australia 26\u003c\/p\u003e \u003cp\u003eThe ATO’s Operational Approach 26\u003c\/p\u003e \u003cp\u003eDetermining Functional Analysis for a Permanent Establishment 27\u003c\/p\u003e \u003cp\u003eComparative Analysis for the Permanent Establishment 29\u003c\/p\u003e \u003cp\u003eApplication of the Resale Price Method 31\u003c\/p\u003e \u003cp\u003eApplication of the Cost Plus Method 31\u003c\/p\u003e \u003cp\u003eUsing a Transactional Net Margin Method 32\u003c\/p\u003e \u003cp\u003eUsing a Profit Split Method 32\u003c\/p\u003e \u003cp\u003eToll Manufacturers 34\u003c\/p\u003e \u003cp\u003eFour Examples 35\u003c\/p\u003e \u003cp\u003eNotes 47\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Australia’s Advance Pricing Arrangement Program 49\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePre-Formal APA Discussions 50\u003c\/p\u003e \u003cp\u003eAPA Processing Times 51\u003c\/p\u003e \u003cp\u003eUnilateral and Bilateral APAs 52\u003c\/p\u003e \u003cp\u003eThe ATO’s APA Work in Process 52\u003c\/p\u003e \u003cp\u003eAPA Issues and Methods 52\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 China Implements Transfer Pricing Procedures 55\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview 55\u003c\/p\u003e \u003cp\u003eRegulations 56\u003c\/p\u003e \u003cp\u003eChapter 1: General Principles 56\u003c\/p\u003e \u003cp\u003eChapter 2: Reporting and Filing of Related Party Transactions 59\u003c\/p\u003e \u003cp\u003eChapter 3: Administration of Contemporaneous Documentation 62\u003c\/p\u003e \u003cp\u003eChapter 4: Transfer Pricing Methods 66\u003c\/p\u003e \u003cp\u003eChapter 5: Transfer Pricing Audits and Adjustments 71\u003c\/p\u003e \u003cp\u003eChapter 6: Administrative Guidance Concerning Advance Pricing Arrangements 78\u003c\/p\u003e \u003cp\u003eChapter 7: Administrative Guidance Concerning Cost Sharing Agreements 87\u003c\/p\u003e \u003cp\u003eChapter 8: Administrative Guidelines Concerning Controlled Foreign Corporations 91\u003c\/p\u003e \u003cp\u003eChapter 9: Administrative Guidance Concerning Thin Capitalization 93\u003c\/p\u003e \u003cp\u003eChapter 10: Administrative Guidance Concerning General Anti-Avoidance 96\u003c\/p\u003e \u003cp\u003eChapter 11: Corresponding Adjustments and International Negotiations 98\u003c\/p\u003e \u003cp\u003eChapter 12: Legal Responsibility 99\u003c\/p\u003e \u003cp\u003eChapter 13: Supplementary Provisions 101\u003c\/p\u003e \u003cp\u003eNotes 102\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Reporting Related Party Transactions in China 105\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eForm 1—Related Party Relationships 106\u003c\/p\u003e \u003cp\u003eForm 2—Summary of Related Party Transactions 109\u003c\/p\u003e \u003cp\u003eForm 3—Purchases and Sales 111\u003c\/p\u003e \u003cp\u003eForm 4—Services Form 112\u003c\/p\u003e \u003cp\u003eForm 5—Intangible Assets 113\u003c\/p\u003e \u003cp\u003eForm 6—Fixed Assets 113\u003c\/p\u003e \u003cp\u003eForm 7—Financing 114\u003c\/p\u003e \u003cp\u003eForm 8—Outbound Investment 115\u003c\/p\u003e \u003cp\u003eForm 9—Outbound Payments 118\u003c\/p\u003e \u003cp\u003eNotes 119\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Hong Kong Advance Ruling Cases: Taxability of Profits 121\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAdvance Ruling Process 121\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 4 122\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 8 123\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 9 125\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 10 126\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 11 127\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 12 128\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 13 130\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 16 132\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 19 133\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 21 134\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 23 135\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 26 136\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 30 137\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 34 138\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 35 139\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 36 140\u003c\/p\u003e \u003cp\u003eAdvance Ruling Case No. 37 141\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Hong Kong Transfer Pricing Guidelines 143\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDouble Tax Agreements 143\u003c\/p\u003e \u003cp\u003eArm’s Length Principle 143\u003c\/p\u003e \u003cp\u003eAssociated Enterprises 145\u003c\/p\u003e \u003cp\u003eAppropriate Adjustments 146\u003c\/p\u003e \u003cp\u003eInland Revenue Ordinance and Case Law 147\u003c\/p\u003e \u003cp\u003ePermanent Establishment Considerations 150\u003c\/p\u003e \u003cp\u003eApplying the Arm’s Length Principle 151\u003c\/p\u003e \u003cp\u003eFour Steps 153\u003c\/p\u003e \u003cp\u003eFunctional Analysis 153\u003c\/p\u003e \u003cp\u003eComparability Analysis 154\u003c\/p\u003e \u003cp\u003eDetermining Comparability 155\u003c\/p\u003e \u003cp\u003eFunctions, Assets, and Risks 155\u003c\/p\u003e \u003cp\u003eContract Terms 157\u003c\/p\u003e \u003cp\u003eEconomic and Marketing Circumstances 158\u003c\/p\u003e \u003cp\u003eBusiness Strategies 158\u003c\/p\u003e \u003cp\u003eGlobal Price Lists 159\u003c\/p\u003e \u003cp\u003eEstablishing the Reliability of the Data 160\u003c\/p\u003e \u003cp\u003eTransfer Pricing Methodologies 160\u003c\/p\u003e \u003cp\u003eSources of Profi ts and Income 162\u003c\/p\u003e \u003cp\u003eAbusive Tax Schemes 163\u003c\/p\u003e \u003cp\u003eTransfer Pricing Schemes 164\u003c\/p\u003e \u003cp\u003eTransfer Pricing Documentation 166\u003c\/p\u003e \u003cp\u003eIntragroup Services Arrangements 169\u003c\/p\u003e \u003cp\u003eDeduction of Expenditures Paid for Intragroup Service 170\u003c\/p\u003e \u003cp\u003eDetermining the Amount of Intragroup Charges 171\u003c\/p\u003e \u003cp\u003eServices Provided by a Permanent Establishment 173\u003c\/p\u003e \u003cp\u003eNotes 174\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Hong Kong Challenges Abusive Tax Schemes 175\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMacroeconomic Issues 176\u003c\/p\u003e \u003cp\u003eAbusive Tax Schemes 177\u003c\/p\u003e \u003cp\u003eTransfer Pricing Schemes 178\u003c\/p\u003e \u003cp\u003eLack of “Economically Significant Functions” 179\u003c\/p\u003e \u003cp\u003eHow the Hong Kong Government Combats Abusive Tax Schemes 179\u003c\/p\u003e \u003cp\u003eExtreme Forms of Tax Abuse 180\u003c\/p\u003e \u003cp\u003eDistinguishing Tax Avoidance from Tax Evasion 180\u003c\/p\u003e \u003cp\u003eHow the Reinvoicing Structure Operates 181\u003c\/p\u003e \u003cp\u003eShifting Intangible Property: The Tax Perspective 182\u003c\/p\u003e \u003cp\u003eNotes 184\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Winning Hong Kong’s Landmark Transfer Pricing Case 185\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNgai Lik Litigation 185\u003c\/p\u003e \u003cp\u003eHong Kong’s Advance Ruling Determinations 186\u003c\/p\u003e \u003cp\u003eHong Kong Issues Transfer Pricing Guidelines 186\u003c\/p\u003e \u003cp\u003eStatutory Provisions 187\u003c\/p\u003e \u003cp\u003eDetermination by the Court of Final Appeal 188\u003c\/p\u003e \u003cp\u003eThe Commissioner’s Determination 188\u003c\/p\u003e \u003cp\u003eDetermination by the Board of Review 189\u003c\/p\u003e \u003cp\u003eDetermination by the Court of First Instance 189\u003c\/p\u003e \u003cp\u003eDetermination by the Court of Appeal 190\u003c\/p\u003e \u003cp\u003eThe Case before the Court of Final Appeal 191\u003c\/p\u003e \u003cp\u003eDeficiencies in the Scheme as to Additional Annual Bulk Discounts Received by Din Wai Electronics Limited 192\u003c\/p\u003e \u003cp\u003eDeficiencies in the Scheme as to Manufacturing Profits 193\u003c\/p\u003e \u003cp\u003eDeficiencies in the Scheme as to the Relevant Years of Assessment 196\u003c\/p\u003e \u003cp\u003eAre the Scheme and the Tax Benefit Still Viable Bases for Section 61A Assessments? 196\u003c\/p\u003e \u003cp\u003eIs There a “Tax Benefi t” within the Meaning of Section 61A? 197\u003c\/p\u003e \u003cp\u003eThe Narrower Scheme and the Narrower Tax Benefit 197\u003c\/p\u003e \u003cp\u003eDominant Purpose of the Narrower Scheme 198\u003c\/p\u003e \u003cp\u003eBoard of Review’s Approach 199\u003c\/p\u003e \u003cp\u003eRibeiro’s Dominant Purpose of the Narrower Scheme 200\u003c\/p\u003e \u003cp\u003eCommissioner’s Assessment Power 202\u003c\/p\u003e \u003cp\u003eCommissioner’s Exercise of the Section 61A(2) Power 202\u003c\/p\u003e \u003cp\u003eBoard’s Approach to the Exercise of the Section 61A(2) Power 203\u003c\/p\u003e \u003cp\u003eDisposal of the Appeal 203\u003c\/p\u003e \u003cp\u003eNotes 204\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 Transfer Pricing Litigation in India 205\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground 205\u003c\/p\u003e \u003cp\u003eTransfer Pricing Chronology and Administration 206\u003c\/p\u003e \u003cp\u003eRelated Parties 207\u003c\/p\u003e \u003cp\u003eTransfer Pricing Method Selection in India 208\u003c\/p\u003e \u003cp\u003eContemporaneous Documentation in India 209\u003c\/p\u003e \u003cp\u003eAudit Procedures 210\u003c\/p\u003e \u003cp\u003ePenalties 211\u003c\/p\u003e \u003cp\u003eAppellate Procedures 212\u003c\/p\u003e \u003cp\u003eTransfer Pricing Litigation 213\u003c\/p\u003e \u003cp\u003eVodafone: Hutchison Essar Acquisition 215\u003c\/p\u003e \u003cp\u003eNotes 215\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 PE Issues Impact Indian Transfer Pricing 217\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground 218\u003c\/p\u003e \u003cp\u003eNexus, Effectively Connected Status, and Permanent Establishment 218\u003c\/p\u003e \u003cp\u003eFour Fact-Based Permanent Establishment Inquiries 219\u003c\/p\u003e \u003cp\u003eImpact of the Morgan Stanley Case 220\u003c\/p\u003e \u003cp\u003ePermanent Establishment Transfer Pricing Litigation in India 220\u003c\/p\u003e \u003cp\u003eGalileo 221\u003c\/p\u003e \u003cp\u003eHotel Scopevista 222\u003c\/p\u003e \u003cp\u003eWorleyParsons 223\u003c\/p\u003e \u003cp\u003eKnoWerx Education 223\u003c\/p\u003e \u003cp\u003eICICI Bank 224\u003c\/p\u003e \u003cp\u003eZimmer AG 225\u003c\/p\u003e \u003cp\u003eIntergrafica 226\u003c\/p\u003e \u003cp\u003eRanbaxy Laboratories 226\u003c\/p\u003e \u003cp\u003eDevelopment Consultants 227\u003c\/p\u003e \u003cp\u003ePerfitti 228\u003c\/p\u003e \u003cp\u003eData Software Research 229\u003c\/p\u003e \u003cp\u003eSNC Lavalin \/Acres Inc. 229\u003c\/p\u003e \u003cp\u003eAirport Authority of India 230\u003c\/p\u003e \u003cp\u003eRadha Rani Holdings 231\u003c\/p\u003e \u003cp\u003eMashreq Bank PSC 232\u003c\/p\u003e \u003cp\u003eMentor Graphics (Noida) Pvt. Ltd. 232\u003c\/p\u003e \u003cp\u003eMillennium Infocom Technologies Ltd. 233\u003c\/p\u003e \u003cp\u003eVan Oord ACZ India 233\u003c\/p\u003e \u003cp\u003eTokyo Marine \u0026amp; Fire Insurance Co. Ltd. 234\u003c\/p\u003e \u003cp\u003eWestern Union Money Transfer 235\u003c\/p\u003e \u003cp\u003eCargo Communities Network 235\u003c\/p\u003e \u003cp\u003eHyundai Heavy Industries 235\u003c\/p\u003e \u003cp\u003eE. Gain Pvt. Ltd. 236\u003c\/p\u003e \u003cp\u003eInfosys International Activities in New York State 236\u003c\/p\u003e \u003cp\u003eChapter 13 Taxation of Travel Services in India 239\u003c\/p\u003e \u003cp\u003eSabre 240\u003c\/p\u003e \u003cp\u003eGalileo 243\u003c\/p\u003e \u003cp\u003eInstalled Hardwire 245\u003c\/p\u003e \u003cp\u003eNotes 245\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14 Transfer Pricing in Indonesia 247\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHistorical Background 247\u003c\/p\u003e \u003cp\u003eTransfer Pricing Considerations 248\u003c\/p\u003e \u003cp\u003eSpecial Attachment 249\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15 Japan’s Directive on Transfer Pricing Operations 251\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground 251\u003c\/p\u003e \u003cp\u003eRegulations and the Examples—How They Differ 252\u003c\/p\u003e \u003cp\u003eOperation of the Japanese Transfer Pricing Administrative Guidelines 253\u003c\/p\u003e \u003cp\u003eChapter 1: Defi nitions and Basic Policies 253\u003c\/p\u003e \u003cp\u003eChapter 2: Examination 254\u003c\/p\u003e \u003cp\u003eChapter 3: Points to Note in Calculating Arm’s Length Prices 269\u003c\/p\u003e \u003cp\u003eChapter 4: Treatment of Foreign Transferred Income 272\u003c\/p\u003e \u003cp\u003eChapter 5: Advance Pricing Arrangements 274\u003c\/p\u003e \u003cp\u003eNotes 288\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16 Selecting the Arm’s Length Price in Japan 289\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground 290\u003c\/p\u003e \u003cp\u003eDemonstrating the Selection of Arm’s Length Price 290\u003c\/p\u003e \u003cp\u003eSelection of the Method of Calculation of Arm’s Length Price 290\u003c\/p\u003e \u003cp\u003eCase 1: Use of the Comparable Uncontrolled Price Method 291\u003c\/p\u003e \u003cp\u003eCase 2: Use of the Resale Price Method 299\u003c\/p\u003e \u003cp\u003eCase 3: Use of the Cost Plus Method 301\u003c\/p\u003e \u003cp\u003eCase 4: Methods Consistent with the Comparable Uncontrolled Price Method 303\u003c\/p\u003e \u003cp\u003eCase 5: Methods Consistent with the Cost Plus Method 307\u003c\/p\u003e \u003cp\u003eCase 6: Transactional Net Margin Method 311\u003c\/p\u003e \u003cp\u003eCase 7: Contribution Profi t Split Method 316\u003c\/p\u003e \u003cp\u003eCase 8: Residual Profi t Split Method 320\u003c\/p\u003e \u003cp\u003eCase 9: Adjustment for Differences 323\u003c\/p\u003e \u003cp\u003eNotes 325\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17 Applying Japanese Intangible Transfer Pricing Methods 327\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCase 10: Intangibles Created by R\u0026amp;D and Marketing Activities 328\u003c\/p\u003e \u003cp\u003eCase 11: Distribution Channels and Quality Control Know-How 333\u003c\/p\u003e \u003cp\u003eCase 12: Know-How Accumulation through Human Resource Business Activities 335\u003c\/p\u003e \u003cp\u003eCase 13: Contributions to Create, Maintain, and Develop Intangible Properties 339\u003c\/p\u003e \u003cp\u003eCase 14: A Company Bearing only the Cost of Creation of the Intangible Properties 341\u003c\/p\u003e \u003cp\u003eCase 15: Intangible Properties for Employees on Loan 343\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 18 Japanese Profi t Split Transfer Pricing Methods 345\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCase 16: Applying the Profi t Split Method to a Series of Foreign-Related Transactions 346\u003c\/p\u003e \u003cp\u003eCase 17: Excluding Transactions from the Profit Split Method 349Contents  xiii\u003c\/p\u003e \u003cp\u003eCase 18: Calculation of the Profi t to Be Split 352\u003c\/p\u003e \u003cp\u003eCase 19: Differences in Labor Costs Impact the Residual Profit Split Method 358\u003c\/p\u003e \u003cp\u003eCase 20: Treatment of Market Fluctuations 361\u003c\/p\u003e \u003cp\u003eCase 21: Calculation of Basic Profi t 364\u003c\/p\u003e \u003cp\u003eCase 22: Factors for Splitting the Residual Profit 367\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 19 Japanese Guidelines Address Diverse Transfer Pricing Issues 373\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCase 23: Determining Whether Services Provide Commercial Value 373\u003c\/p\u003e \u003cp\u003eCase 24: Multiple-Year Considerations 377\u003c\/p\u003e \u003cp\u003eCase 25: Establishing the Target Profit Margin 380\u003c\/p\u003e \u003cp\u003eCase 26: Critical Assumptions 384\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 20 Malaysia Advance Ruling Guidelines 387\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGeneral Facets of the Advance Ruling Procedure in Malaysia 388\u003c\/p\u003e \u003cp\u003eBinding Nature of an Advance Ruling 388\u003c\/p\u003e \u003cp\u003eScope of the Advance Ruling Request 389\u003c\/p\u003e \u003cp\u003eCircumstances in Which Malaysia Tax Authorities Will Not Issue an Advance Ruling 390\u003c\/p\u003e \u003cp\u003eCircumstances in Which the DGIR Can Decline to Issue an Advance Ruling 391\u003c\/p\u003e \u003cp\u003eNotice Requirements 392\u003c\/p\u003e \u003cp\u003eAdvance Ruling Application Procedure 392\u003c\/p\u003e \u003cp\u003eAdvance Ruling Application Form 393\u003c\/p\u003e \u003cp\u003eInformation Request Requirement 394\u003c\/p\u003e \u003cp\u003eIssuance of the Advance Ruling 394\u003c\/p\u003e \u003cp\u003eAdvance Ruling Finality and Disclosure 395\u003c\/p\u003e \u003cp\u003eThe DGIR Can Withdraw the Advance Ruling 396\u003c\/p\u003e \u003cp\u003eSituations in Which the Advance Ruling Ceases to Apply 396\u003c\/p\u003e \u003cp\u003eFee Structure 397\u003c\/p\u003e \u003cp\u003eInternal Procedure 397\u003c\/p\u003e \u003cp\u003eNotes 397\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 21 Malaysia Transfer Pricing Guidelines 401\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroductory Provisions 401\u003c\/p\u003e \u003cp\u003eMalaysian Transfer Pricing Procedure 402\u003c\/p\u003e \u003cp\u003eApplication of the Arm’s Length Principle 403\u003c\/p\u003e \u003cp\u003eMalaysia’s Transfer Pricing Regime 403\u003c\/p\u003e \u003cp\u003eComparability and Transfer Pricing 404\u003c\/p\u003e \u003cp\u003eTransfer Pricing Alternatives 407\u003c\/p\u003e \u003cp\u003eComparable Uncontrolled Price Transfer Pricing Method 407\u003c\/p\u003e \u003cp\u003eResale Price Transfer Pricing Method 409\u003c\/p\u003e \u003cp\u003eCost Plus Transfer Pricing Method 411\u003c\/p\u003e \u003cp\u003eAdditional Transfer Pricing Methods 413\u003c\/p\u003e \u003cp\u003eProfit Split Transfer Pricing Method 414\u003c\/p\u003e \u003cp\u003eResidual Analysis Example 415\u003c\/p\u003e \u003cp\u003eTransactional Net Margin Method 418\u003c\/p\u003e \u003cp\u003eIntangible Property 419\u003c\/p\u003e \u003cp\u003eTransfer Pricing Services Regulations 420\u003c\/p\u003e \u003cp\u003eDocumentation 421\u003c\/p\u003e \u003cp\u003eMalaysia Issues Advance Rulings Guidelines 423\u003c\/p\u003e \u003cp\u003eGeneral Facts about of the Advance Ruling Procedure in Malaysia 423\u003c\/p\u003e \u003cp\u003eBinding Nature of an Advance Ruling 424\u003c\/p\u003e \u003cp\u003eScope of the Advance Ruling Request 425\u003c\/p\u003e \u003cp\u003eAdvance Ruling Application Procedure 427\u003c\/p\u003e \u003cp\u003eAdvance Ruling Application Form 428\u003c\/p\u003e \u003cp\u003eInformation Request Requirement 429\u003c\/p\u003e \u003cp\u003eIssuance of the Advance Ruling 429\u003c\/p\u003e \u003cp\u003eAdvance Ruling Finality and Disclosure 431\u003c\/p\u003e \u003cp\u003eThe DGIR Can Withdraw the Advance Ruling 431\u003c\/p\u003e \u003cp\u003eSituations in Which the Advance Ruling Ceases to Apply 432\u003c\/p\u003e \u003cp\u003eFee Structure 432\u003c\/p\u003e \u003cp\u003eInternal Procedure 433\u003c\/p\u003e \u003cp\u003eNotes 433\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 22 New Zealand Transfer Pricing Developments 439\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNew Zealand Transfer Pricing Guidelines 440\u003c\/p\u003e \u003cp\u003eInitial Developments 440\u003c\/p\u003e \u003cp\u003eArm’s Length Principle and the Pricing Methods 441\u003c\/p\u003e \u003cp\u003eBasics of the Transfer of Intangible Property 442\u003c\/p\u003e \u003cp\u003eProfit Split Method and the Joint Ownership of Intangible Property 443\u003c\/p\u003e \u003cp\u003eProfit Split Method 444\u003c\/p\u003e \u003cp\u003eResidual Profit Split Analysis 444\u003c\/p\u003e \u003cp\u003eTransactional Net Margin Method 445\u003c\/p\u003e \u003cp\u003eMarket Penetration Techniques 445\u003c\/p\u003e \u003cp\u003eAustralia’s Four-Step Process to Ascertain the Arm’s Length Approach 446\u003c\/p\u003e \u003cp\u003eDocumentation 446\u003c\/p\u003e \u003cp\u003eDocumentation and the Burden of Proof Rule 447\u003c\/p\u003e \u003cp\u003eInland Revenue Seeks to Ascertain the Risks to the Revenue 447\u003c\/p\u003e \u003cp\u003eRetention of Records 448\u003c\/p\u003e \u003cp\u003eTransfer Pricing in Countries without a Double Tax Agreement 449\u003c\/p\u003e \u003cp\u003eIntangible Property Audits 450\u003c\/p\u003e \u003cp\u003eTrade Intangibles and Marketing Intangibles 450\u003c\/p\u003e \u003cp\u003eAscertaining the Arm’s Length Amount for Intangible Property 451\u003c\/p\u003e \u003cp\u003eAscertaining the Ownership of Intangible Property 451\u003c\/p\u003e \u003cp\u003eFactors in Ascertaining the Nature of Intangible Property 452\u003c\/p\u003e \u003cp\u003eTerms and Conditions of the Intangible Property Transfer 453\u003c\/p\u003e \u003cp\u003eValuing Intangible Property 454\u003c\/p\u003e \u003cp\u003eNon-Owner’s Marketing Activities 454\u003c\/p\u003e \u003cp\u003eApplying the Profi t Split Method to Intangible Property 455\u003c\/p\u003e \u003cp\u003eIntangible Property Planning 456\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 23 Philippine Transfer Pricing Regulations 457\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eScope of the Philippine Provisions 458\u003c\/p\u003e \u003cp\u003ePhilippine-Specific Provisions 458\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 24 Singapore Implements Advance\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePricing Arrangement Procedure 461\u003c\/p\u003e \u003cp\u003eObjectives of the Supplementary Circular 462\u003c\/p\u003e \u003cp\u003eWhat the Supplementary Circular Provides 462\u003c\/p\u003e \u003cp\u003eMinimum Information Requirements 462\u003c\/p\u003e \u003cp\u003eConsiderations for Accepting the APA 463\u003c\/p\u003e \u003cp\u003ePre-Filing APA Process 464\u003c\/p\u003e \u003cp\u003eFormal APA Submission Procedures 466\u003c\/p\u003e \u003cp\u003eAPA Review and Negotiations: Considerations and Requirements 467\u003c\/p\u003e \u003cp\u003eAPA Roll-Back 468\u003c\/p\u003e \u003cp\u003eDiscontinuation of the APA Process 469\u003c\/p\u003e \u003cp\u003eNonsubmission of the APA Application 469\u003c\/p\u003e \u003cp\u003eInsuffi cient Level of Support during the APA Process 470\u003c\/p\u003e \u003cp\u003eAbsence of Communication 470\u003c\/p\u003e \u003cp\u003eEffective Date 471\u003c\/p\u003e \u003cp\u003eNotes 471\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 25 Singapore Transfer Pricing Consultation Process 475\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground 475\u003c\/p\u003e \u003cp\u003eObjectives of the Transfer Pricing Consultation 476\u003c\/p\u003e \u003cp\u003eIssuance of the Transfer Pricing Questionnaire 476\u003c\/p\u003e \u003cp\u003eTransfer Pricing Consultation 477\u003c\/p\u003e \u003cp\u003eTransfer Pricing Questionnaire 478\u003c\/p\u003e \u003cp\u003eNotes 480\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 26 Singapore Transfer Pricing Guidelines 481\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eKey Concepts and Arm’s Length Principles 482\u003c\/p\u003e \u003cp\u003eThree-Step Approach 483\u003c\/p\u003e \u003cp\u003eComparison of Economically Signifi cant Functions 483\u003c\/p\u003e \u003cp\u003eComparable Uncontrolled Price Method 484\u003c\/p\u003e \u003cp\u003eTransfer Pricing Method Selection 484\u003c\/p\u003e \u003cp\u003eTransfer Pricing Documentation 488\u003c\/p\u003e \u003cp\u003eMutual Agreement Procedures 490\u003c\/p\u003e \u003cp\u003eAdvance Pricing Agreements 491\u003c\/p\u003e \u003cp\u003eComments 491\u003c\/p\u003e \u003cp\u003eNotes 491\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 27 Singapore Transfer Pricing Guidelines for Related Party Loans and Services 493\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTransfer Pricing Guidelines for Related Party Loans 494\u003c\/p\u003e \u003cp\u003eTwo Loan Categories 494\u003c\/p\u003e \u003cp\u003eFacts and Circumstances to Determine Comparability Analysis 496\u003c\/p\u003e \u003cp\u003eTransfer Pricing Guidelines for Related Party Services 497\u003c\/p\u003e \u003cp\u003eDirect Charging versus Indirect Charging of Services 499\u003c\/p\u003e \u003cp\u003eAscertaining the Arm’s Length Fee 500\u003c\/p\u003e \u003cp\u003eRoutine Services and the 5% Markup 500\u003c\/p\u003e \u003cp\u003eCost Pooling Contracts 503\u003c\/p\u003e \u003cp\u003eStrict Cost Pass-through 504\u003c\/p\u003e \u003cp\u003eDocumentation 505\u003c\/p\u003e \u003cp\u003eNotes 506\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 28 South Korea Transfer Pricing 507\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground 507\u003c\/p\u003e \u003cp\u003eRelated Party Transfer Pricing Relationships in Korea 508\u003c\/p\u003e \u003cp\u003eComputation of Indirect Ownership 509\u003c\/p\u003e \u003cp\u003eEconomic Interest and Control 509\u003c\/p\u003e \u003cp\u003eTransfer Pricing Method Alternatives 510\u003c\/p\u003e \u003cp\u003eInformation Requests and Documents 512\u003c\/p\u003e \u003cp\u003eTransfer Pricing Audits 514\u003c\/p\u003e \u003cp\u003ePermanent Establishment, Competent Authority, and Advance Pricing Agreements 515\u003c\/p\u003e \u003cp\u003eThin Capitalization and Tax Havens 515\u003c\/p\u003e \u003cp\u003eApplying the “Most Reasonable Method” Standard to Determine Arm’s Length Price 516\u003c\/p\u003e \u003cp\u003eUnderpayments and Overpayments 517\u003c\/p\u003e \u003cp\u003eSelecting Transfer Pricing Methods 517\u003c\/p\u003e \u003cp\u003eReporting Methods for Determining Arm’s Length Price 518\u003c\/p\u003e \u003cp\u003eAdvance Pricing Arrangements 518\u003c\/p\u003e \u003cp\u003eSanctions Imposed on Failure to Comply with the Data Request 520\u003c\/p\u003e \u003cp\u003ePenalties 520\u003c\/p\u003e \u003cp\u003eThin Capitalization Rules 521\u003c\/p\u003e \u003cp\u003eDebt under an Arm’s Length Situation 522\u003c\/p\u003e \u003cp\u003eAnti–Tax Haven Rules 522\u003c\/p\u003e \u003cp\u003eScope of the “Tax Haven” Jurisdiction 523\u003c\/p\u003e \u003cp\u003eComputation of the Reserved Income Distributed Amount 524\u003c\/p\u003e \u003cp\u003eGift Tax on Property Located Outside Korea 524\u003c\/p\u003e \u003cp\u003eMutual Agreement Procedure 525\u003c\/p\u003e \u003cp\u003eInternational Tax Cooperation 525\u003c\/p\u003e \u003cp\u003eNote 526\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 29 Sri Lanka Transfer Pricing 527\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAssociated Undertakings 528\u003c\/p\u003e \u003cp\u003eArm’s Length Price 528\u003c\/p\u003e \u003cp\u003eDocumentation 529\u003c\/p\u003e \u003cp\u003eThreshold for Applying Sri Lanka Transfer Pricing 529\u003c\/p\u003e \u003cp\u003eAdvance Pricing Agreements 530\u003c\/p\u003e \u003cp\u003eBurden of Proof 530\u003c\/p\u003e \u003cp\u003eImplementation 530\u003c\/p\u003e \u003cp\u003eAnnex 1: Test of Control—Associated Undertaking 530\u003c\/p\u003e \u003cp\u003eAnnex 2: Arm’s Length Pricing Methodologies 531\u003c\/p\u003e \u003cp\u003eAnnex 3: Appropriate Pricing Methodology—Factors to Consider 536\u003c\/p\u003e \u003cp\u003eAnnex 4: Comparability of an Uncontrolled Transaction—Factors to Consider 536\u003c\/p\u003e \u003cp\u003eAnnex 5: Prescribed Documentation 537\u003c\/p\u003e \u003cp\u003eSuggested Supporting Documents 538\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 30 Taiwan Transfer Pricing 539\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEnactment of the Transfer Pricing Statute 539\u003c\/p\u003e \u003cp\u003eTransfer Pricing Regulations 540\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 31 Thailand Transfer Pricing 547\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTransfer Pricing Booklet 548\u003c\/p\u003e \u003cp\u003ePart 1: Tax Legislation Impacting Transfer Pricing 548\u003c\/p\u003e \u003cp\u003eRevenue Department of Thailand Departmental Instruction Paw 113\/2545 549\u003c\/p\u003e \u003cp\u003ePart 2: Methodologies in Calculating Market Price 554\u003c\/p\u003e \u003cp\u003ePart 3: Process in Establishing the Market Price 554\u003c\/p\u003e \u003cp\u003eProcess of Establishing the Market Price 556\u003c\/p\u003e \u003cp\u003eGuidelines on the Determination of Market Price 557\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 32 Vietnam Transfer Pricing 559\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExpansive View of Related Party Ownership 560\u003c\/p\u003e \u003cp\u003eTransfer Pricing Methods 560\u003c\/p\u003e \u003cp\u003eDocumentation Requirements 561\u003c\/p\u003e \u003cp\u003eCompliance Considerations 561\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART TWO: ADVANCED APPLICATIONS 565\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 33 Services Transfer Pricing in Hong Kong and in Singapore 567\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eServices Transfer Pricing in Hong Kong and in Singapore: Basic Comparison 567\u003c\/p\u003e \u003cp\u003eHong Kong Services Transfer Pricing Methods 568\u003c\/p\u003e \u003cp\u003eShareholder Activity and Stewardship Functions 569\u003c\/p\u003e \u003cp\u003eFinancial Services Audit Example 570\u003c\/p\u003e \u003cp\u003eDeduction of Expenditures Paid for Intragroup Services 570\u003c\/p\u003e \u003cp\u003e“Objective Commercial Explanation” Standard 571\u003c\/p\u003e \u003cp\u003eDetermining the Amount of Intragroup Charges 572\u003c\/p\u003e \u003cp\u003eServices Provided by a Permanent Establishment 573\u003c\/p\u003e \u003cp\u003eScope of Activities for Related Party Services in Singapore 574\u003c\/p\u003e \u003cp\u003eSingapore Transfer Pricing Services Guidelines 575\u003c\/p\u003e \u003cp\u003eDirect Charging versus Indirect Charging of Services 576\u003c\/p\u003e \u003cp\u003eAscertaining the Arm’s Length Fee 577\u003c\/p\u003e \u003cp\u003eRoutine Services and the 5% Markup in Singapore 577\u003c\/p\u003e \u003cp\u003eCost Pooling Contracts 580\u003c\/p\u003e \u003cp\u003eCost Pooling versus Pass-Through Allocation Alternatives 582\u003c\/p\u003e \u003cp\u003eDocumentation 583\u003c\/p\u003e \u003cp\u003eNotes 583\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 34 Permanent Establishment Parameters: Hong Kong versus India 585\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGeneral Permanent Establishment Considerations 586\u003c\/p\u003e \u003cp\u003ePermanent Establishment Considerations in India 586\u003c\/p\u003e \u003cp\u003ePermanent Establishment Considerations in Hong Kong 588\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 35 Pacific Tax Administrators Coordinate Transfer Pricing Documentation 591\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground 591\u003c\/p\u003e \u003cp\u003ePATA Provisions 593\u003c\/p\u003e \u003cp\u003eThree Operative Principles 594\u003c\/p\u003e \u003cp\u003eSpecifi c Mandatory Documentation 596\u003c\/p\u003e \u003cp\u003eNotes 603\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 36 Shared Services and Cost Pooling Arrangements in the United States and Singapore 605\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHistorical Background 606\u003c\/p\u003e \u003cp\u003eExplanation of the Shared Services Arrangement Provisions 606\u003c\/p\u003e \u003cp\u003eShared Services Arrangements 608\u003c\/p\u003e \u003cp\u003eServices Cost Method Examples 611\u003c\/p\u003e \u003cp\u003eSingapore Shared Services Arrangements 620\u003c\/p\u003e \u003cp\u003eNotes 622\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 37 South Korea–Japan Bilateral Investment Treaty 623\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground 623\u003c\/p\u003e \u003cp\u003eU.S. Involvement in BITS 624\u003c\/p\u003e \u003cp\u003eArbitration 624\u003c\/p\u003e \u003cp\u003eICSID Arbitration 624\u003c\/p\u003e \u003cp\u003eTreaty Shopping within the Bilateral Investment Treaty Context 625\u003c\/p\u003e \u003cp\u003eTax Provisions within the Korea–Japan Bilateral Investment Treaty 626\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 38 China–Taiwan Trade 629\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTaiwan and China: A History Lesson 629\u003c\/p\u003e \u003cp\u003eEconomic Considerations 630\u003c\/p\u003e \u003cp\u003eOne-China Policy 630\u003c\/p\u003e \u003cp\u003eEconomic Cooperation Framework Agreement 631\u003c\/p\u003e \u003cp\u003eTax Considerations 632\u003c\/p\u003e \u003cp\u003eChoice of Transfer Pricing Method 633\u003c\/p\u003e \u003cp\u003eFunctional Analysis 634\u003c\/p\u003e \u003cp\u003eAnalysis of the Production Activities 634\u003c\/p\u003e \u003cp\u003eFact Pattern 635\u003c\/p\u003e \u003cp\u003eAccounting and Tax Operations 635\u003c\/p\u003e \u003cp\u003ePermanent Establishment 636\u003c\/p\u003e \u003cp\u003eTaiwanese–Chinese Electronics Company 636\u003c\/p\u003e \u003cp\u003eTransactional Profi t Split Method Criteria 637\u003c\/p\u003e \u003cp\u003eMost Appropriate Transfer Pricing Method 637\u003c\/p\u003e \u003cp\u003eAllocation Key System 637\u003c\/p\u003e \u003cp\u003eStrong Correlation Standard 638\u003c\/p\u003e \u003cp\u003eSelecting among Allocation Keys 638\u003c\/p\u003e \u003cp\u003eAPA Process 640\u003c\/p\u003e \u003cp\u003eNotes 640\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 39 Malaysia–Singapore Allocation Keys 643\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eImportance of Allocation Keys 643\u003c\/p\u003e \u003cp\u003eSelection of the Real Estate Leasing Example 644\u003c\/p\u003e \u003cp\u003eWhen the Transactional Profit Split Method Is the “Most Applicable” Transfer Pricing Method 644\u003c\/p\u003e \u003cp\u003eSpecialized Services 645\u003c\/p\u003e \u003cp\u003eApplying the Transactional Profit Split Method 646\u003c\/p\u003e \u003cp\u003eFour Allocation Keys Categories 647\u003c\/p\u003e \u003cp\u003eKey Functions 647\u003c\/p\u003e \u003cp\u003eSelecting Potential Allocation Keys 648\u003c\/p\u003e \u003cp\u003eResidential Condominium Leasing Example 648\u003c\/p\u003e \u003cp\u003eResidential Condominium Database 650\u003c\/p\u003e \u003cp\u003eSelecting among Allocation Keys 650\u003c\/p\u003e \u003cp\u003e“Strong Correlation” Standard 651\u003c\/p\u003e \u003cp\u003eAllocation Keys 652\u003c\/p\u003e \u003cp\u003eTransfer Pricing Strategies 656\u003c\/p\u003e \u003cp\u003eCorporate Tax Strategy 657\u003c\/p\u003e \u003cp\u003eMalaysia’s Tax Strategy 657\u003c\/p\u003e \u003cp\u003eNotes 658\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 40 Permanent Establishment Parameters 659\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOECD’s Permanent Establishment Provisions 660\u003c\/p\u003e \u003cp\u003eConsequences of Permanent Establishment Status 660\u003c\/p\u003e \u003cp\u003eConsequences of a Permanent Establishment to Business 661\u003c\/p\u003e \u003cp\u003eTransfer Pricing and Permanent Establishment 661\u003c\/p\u003e \u003cp\u003eOverall Tax Considerations 662\u003c\/p\u003e \u003cp\u003ePotential for the Imposition of Two Levels of Taxation 662\u003c\/p\u003e \u003cp\u003eOECD Approach to Determine Permanent Establishment 663\u003c\/p\u003e \u003cp\u003eHong Kong Applies the OECD Permanent Establishment Provisions 663\u003c\/p\u003e \u003cp\u003eHow Hong Kong Applies the Permanent Establishment Provisions 664\u003c\/p\u003e \u003cp\u003eCommon Law Permanent Establishment Criteria 665\u003c\/p\u003e \u003cp\u003eDirect Activities 665\u003c\/p\u003e \u003cp\u003eAgency Relationships 666\u003c\/p\u003e \u003cp\u003eShareholder Activities in Subsidiaries’ Locations 667\u003c\/p\u003e \u003cp\u003ePresence of Personnel Shifts among Entities 668\u003c\/p\u003e \u003cp\u003eEntirety of the Operations 668\u003c\/p\u003e \u003cp\u003eDeclining Businesses 668\u003c\/p\u003e \u003cp\u003e“Preparatory to” and “Auxiliary from” Exemptions 669\u003c\/p\u003e \u003cp\u003eTime Spent 669\u003c\/p\u003e \u003cp\u003eWill the OECD Approach Prevail? 669\u003c\/p\u003e \u003cp\u003eNotes 670\u003c\/p\u003e \u003cp\u003eAbout the Authors 671\u003c\/p\u003e \u003cp\u003eIndex 673\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49406857445719,"sku":"9781118359372","price":117.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781118359372.jpg?v=1730497360","url":"https:\/\/bookcurl.com\/products\/asiapacific-transfer-pricing-handbook-wiley-corporate-fa-9781118359372","provider":"Book Curl","version":"1.0","type":"link"}