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1732141 Feinschreiber, Robert:
Transfer Pricing Handbook
 2 Volume Set
 Preis:   € 375,00

Einband: Gb
Auflage: 3. Auflage
Verlag: John Wiley & Sons New York
Erscheinungsdatum: 05/2001
Seiten: 1488 S.

ISBN-10: 0-471-40661-9   
ISBN-13: 978-0-471-40661-7

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Beschreibung
This handbook provides a comprehensive analysis of the transfer pricing issues that affect taxpayers and tax collectors alike. It has a practical focus advising taxpayers about transfer pricing techniques and their consequences.
* Provides non-tax transfer pricing guidance on such issues as imported merchandise, customs-related issues, and customs appraisement
* Describes IRS penalties in detail
* Describes various transfer pricing methodologies
This core volume (ISBN 0471-406619) is supplemented annually.
The 2002 Supplement includes updates to both Transfer Pricing 3e and Transfer Pricing International. It contains:
* Two new chapters on Cost-Sharing Buy-Ins and Technology, Licensing, and Economic Issues in Transfer Pricing
* Complete revisions to chapters on New Zealand, Singapore, Belgium, Czech Republic, Russia, and South Africa. (with updates to Germany chapter)
* New Appendix containing information regarding Practice Note 7
This supplement updates the core volumes, Feinschreiber/Transfer Pricing Handbook, Third Edition (ISBN 0471-406619) and Transfer Pricing International: A Country by Country Guide (ISBN 0471-385239).
Inhalt
Partial table of contents: Business Facets of Transfer Pricing (R. Feinschreiber).
Practical Aspects of Transfer Pricing (R. Feinschreiber).
Limits of "Control" (K. Brewer).
CHANGING THE TRANSFER PRICING PROCESS.
General Principles and Guidelines (R. Feinschreiber).
Reengineering Strategies (M. McClintock & J. Doonan).
ANALYZING SALES OF TANGIBLE PROPERTY.
Updating the Traditional Tangible Property Transfer Rules (R. Feinschreiber).
Income Subject to Foreign Legal Restrictions: Blocked Income (G. Soba).
APPLYING NEW TRANSFER PRICING METHODS.
Berry Ratios (C. Berry).
Inflation and Transfer Pricing (P. Penelle).
Special Circumstances in Transfer Pricing (R. Bordeaux).
Intercompany Transfer Pricing and the Use of Multiple-Year Data (K. Pickerill & E. Trader).
INTANGIBLES AND SERVICES.
Comparable Uncontrolled Transaction Method for Intangibles (R. Feinschreiber).
Mergers, Intangibles, and E-Commerce (M. Granfield).
APPORTIONING TAXABLE INCOME.
Profit Split Methodologies (R. Hammer & R. Feinschreiber).
PENALTIES.
Transfer Pricing Penalties (R. Feinschreiber).
FOREIGN-OWNED U.S. CORPORATIONS.
Overview of Foreign-Owned U.S. Corporations (R. Feinschreiber).
Recordkeeping and Reporting (R. Feinschreiber).
Using the Safe Harbor Provisions (R. Feinschreiber).
Significant Industry Segments (R. Feinschreiber).
Formal Document Request Procedure (R. Feinschreiber).
PREPARING FOR AUDITS AND LITIGATION.
Understanding the Transfer Pricing Examinations (S. Pearlman).
Contra-Audit Transfer Pricing Strategies (R. Feinschreiber & M. Kent).
Competent Authority (P. Rooney, et al.).
Small Business Advanced Pricing Agreements (E. Williams).
COORDINATING TAX AND NONTAX ISSUES.
Foreign Tax Credit Implications of Transfer Pricing (G. Ball & M. Dickerson).
Customs Appraisement (J. Geraghty).
Valuation Issues in Transfer Pricing (G. Smith & R. Parr).
Malpractice Risk in Transfer Pricing (R. Feinschreiber).
TABLES.
INDEX.
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