Description
Book SynopsisAll companies that import or export product to an affiliate company are subject to transfer pricing - the sale, license, or lease of a product from one affiliated company to another. This book provides a comprehensive analysis of the various transfer pricing methods that are available to today's company.
Table of ContentsPreface.
PART ONE: UNDERSTANDING TRANSFER PRICING.
Chapter 1. Practical Aspects of Transfer Pricing.
Chapter 2. Business Facets of Transfer Pricing.
Chapter 3. General Principles and Guidelines.
Chapter 4. Transfer Pricing Basics.
PART TWO: APPLYING SPECIFIC TRANSFER TECHNIQUES.
Chapter 5. Comparable Uncontrolled Price Method, Resale Price Method, and Cost-Plus Method.
Chapter 6. Comparable Profits Method.
Chapter 7. Comparable Uncontrolled Transaction Method for Intangibles.
Chapter 8. Transfer Pricing for Services.
Chapter 9. Cost Sharing.
Chapter 10. Profit Methods.
PART THREE: FOCUS ON INTERNATIONAL TRANSFER PRICING ISSUES.
Chapter 11. Foreign-Owned U.S. Corporations Reporting.
Chapter 12. Organization for Economic Cooperation and Development Guidelines.
Chapter 13. Transactional Net Margin Method.
PART FOUR: AVOIDING TRANSFER PRICING PENALTIES.
Chapter 14. Transfer Pricing Penalties.
Chapter 15. Transfer Pricing Penalty Exclusion for Contemporaneous Documentation.
PART FIVE: ADVANCED TRANSFER PRICING ISSUES.
Chapter 16. Advanced Transfer Pricing.
Chapter 17. Unfolding Transfer Pricing Issues.
Index.
