Global transfer pricing: principles and practice
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
London [u.a.]
LexisNexis UK
2003
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 213 S. |
| ISBN: | 0754519708 |
Internformat
MARC
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Page
Preface v
Acknowledgments vii
About the Authors ix
Chapter 1 Transfer pricing: What is it?
What is transfer pricing? 1
Where did transfer pricing come from? The growth of world trade 1
Defining the issue 2
The arm s length standard what and why? 3
A spreading fire transfer pricing legislation around the world 4
Where is it going? A fundamental toolset of international tax planning 5
Chapter 2 OECD
Background to Article 9 and the Transfer Pricing Guidelines 7
The arm s length principle 8
What does OECD think it s doing? Setting v testing 10
The heart of transfer pricing: comparability 10
Other practical issues 12
Use of transfer pricing methods 15
Transfer pricing methods 15
Traditional transaction methods 16
Transactional profit methods 20
Recent OECD developments 24
Allocation of profits to branches and PEs 25
Stock options 26
Financial dealings 27
e commerce 29
Dispute resolution 30
Transfer Pricing Guidelines monitoring 30
Hot issues 31
Chapter 3 Types of transaction: Tangible goods
Introduction 33
Definitions ii
Manufacturing ii
Distribution 35
Chapter 4 Types of transaction: Intra group services
Is there a benefit? Services v shareholder costs 41
How should a charge be made? 44
What OECD method? 44
Direct or indirect charging? Tracking time, use of allocation keys, 46
identifying the cost base
xi
1
Contents
At cost or at a profit? 47
Calculating an arm s length consideration 47
Documentation 48
Chapter 5 Financing
Types of transaction 49
Loan financing: capitalisation 49
Loan financing: interest rates 50
Loan financing: practical pricing issues 50
Loan financing: guarantee fees 52
Other types of financing transaction 54
Finance leases 54
Debt factoring 55
Start up financing 56
Chapter 6 Types of transaction: Intangible property
Types of intangible 57
Marketing intangibles 58
Trade intangibles 59
Ownership principles 59
Centralised ownership 60
Distributed ownership 60
Hybrid ownership 60
Legal versus beneficial ownership 61
Separation of intangible development and ownership 62
Pricing intangible property in practice 62
Licensing intangible property 63
Sale of intangible property 67
Uncertain value and the commensurate with income standard 70
Cost sharing arrangements 70
Chapter 7 Planning
A fundamental toolset of international tax structuring 77
Functional analysis and the nature of risk 78
Every transaction can be priced 80
Moving functions and risks 81
Manufacturing 81
Distribution 83
Managing and moving intangible property 86
Central ownership versus distributed ownership 87
Cost sharing as a planning technique 87
Enterprise re engineering hubs and spokes 89
An alternative approach to relocating risk derivative instruments 91
Risk swaps 91
Real options 92
Intra group financing 92
Setting the right interest rate 93
Fixing the amount of borrowing 94
Reflecting the terms of the loan 94
xii
Contents
Hybrid debt instruments 94
Other financial transactions and instruments 95
Chapter 8 Eliminating double taxation
Competent authorities 97
Mutual agreement procedure 97
The EU Arbitration Convention 100
How do the Member States interpret the Arbitration Convention? 102
Other arbitration systems 103
Advance pricing agreements 103
Definition 103
The spread of APAs 104
Documentation requirements 105
What can be covered in an APA 105
Unilateral, bilateral and multilateral APAs 106
Upsides and downsides should you or shouldn t you? 107
Appendix 1 Deloitte Strategy Matrix for Global Transfer 109
Pricing Comparison of Methods, Documentation, Penalties
and Other Issues
Index 205
xiii
|
| adam_txt |
Contents
Page
Preface v
Acknowledgments vii
About the Authors ix
Chapter 1 Transfer pricing: What is it?
What is transfer pricing? 1
Where did transfer pricing come from? The growth of world trade 1
Defining the issue 2
The arm's length standard what and why? 3
A spreading fire transfer pricing legislation around the world 4
Where is it going? A fundamental toolset of international tax planning 5
Chapter 2 OECD
Background to Article 9 and the Transfer Pricing Guidelines 7
The arm's length principle 8
What does OECD think it's doing? Setting v testing 10
The heart of transfer pricing: comparability 10
Other practical issues 12
Use of transfer pricing methods 15
Transfer pricing methods 15
Traditional transaction methods 16
Transactional profit methods 20
Recent OECD developments 24
Allocation of profits to branches and PEs 25
Stock options 26
Financial dealings 27
e commerce 29
Dispute resolution 30
Transfer Pricing Guidelines monitoring 30
Hot issues 31
Chapter 3 Types of transaction: Tangible goods
Introduction 33
Definitions ii
Manufacturing ii
Distribution 35
Chapter 4 Types of transaction: Intra group services
Is there a benefit? Services v shareholder costs 41
How should a charge be made? 44
What OECD method? 44
Direct or indirect charging? Tracking time, use of allocation keys, 46
identifying the cost base
xi
1
Contents
At cost or at a profit? 47
Calculating an arm's length consideration 47
Documentation 48
Chapter 5 Financing
Types of transaction 49
Loan financing: capitalisation 49
Loan financing: interest rates 50
Loan financing: practical pricing issues 50
Loan financing: guarantee fees 52
Other types of financing transaction 54
Finance leases 54
Debt factoring 55
Start up financing 56
Chapter 6 Types of transaction: Intangible property
Types of intangible 57
Marketing intangibles 58
Trade intangibles 59
Ownership principles 59
Centralised ownership 60
Distributed ownership 60
Hybrid ownership 60
Legal versus beneficial ownership 61
Separation of intangible development and ownership 62
Pricing intangible property in practice 62
Licensing intangible property 63
Sale of intangible property 67
Uncertain value and the 'commensurate with income' standard 70
Cost sharing arrangements 70
Chapter 7 Planning
A fundamental toolset of international tax structuring 77
Functional analysis and the nature of risk 78
Every transaction can be priced 80
Moving functions and risks 81
Manufacturing 81
Distribution 83
Managing and moving intangible property 86
Central ownership versus distributed ownership 87
Cost sharing as a planning technique 87
Enterprise re engineering hubs and spokes 89
An alternative approach to relocating risk derivative instruments 91
Risk swaps 91
Real options 92
Intra group financing 92
Setting the right interest rate 93
Fixing the amount of borrowing 94
Reflecting the terms of the loan 94
xii
Contents
Hybrid debt instruments 94
Other financial transactions and instruments 95
Chapter 8 Eliminating double taxation
Competent authorities 97
Mutual agreement procedure 97
The EU Arbitration Convention 100
How do the Member States interpret the Arbitration Convention? 102
Other arbitration systems 103
Advance pricing agreements 103
Definition 103
The spread of APAs 104
Documentation requirements 105
What can be covered in an APA 105
Unilateral, bilateral and multilateral APAs 106
Upsides and downsides should you or shouldn't you? 107
Appendix 1 Deloitte Strategy Matrix for Global Transfer 109
Pricing Comparison of Methods, Documentation, Penalties
and Other Issues
Index 205
xiii |
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| spelling | Adams, Chris Verfasser aut Global transfer pricing principles and practice Chris Adams ; Richard Coombes London [u.a.] LexisNexis UK 2003 XIII, 213 S. txt rdacontent n rdamedia nc rdacarrier Recht Transfer pricing Law and legislation Coombes, Richard Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014676854&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Adams, Chris Coombes, Richard Global transfer pricing principles and practice Recht Transfer pricing Law and legislation |
| title | Global transfer pricing principles and practice |
| title_auth | Global transfer pricing principles and practice |
| title_exact_search | Global transfer pricing principles and practice |
| title_exact_search_txtP | Global transfer pricing principles and practice |
| title_full | Global transfer pricing principles and practice Chris Adams ; Richard Coombes |
| title_fullStr | Global transfer pricing principles and practice Chris Adams ; Richard Coombes |
| title_full_unstemmed | Global transfer pricing principles and practice Chris Adams ; Richard Coombes |
| title_short | Global transfer pricing |
| title_sort | global transfer pricing principles and practice |
| title_sub | principles and practice |
| topic | Recht Transfer pricing Law and legislation |
| topic_facet | Recht Transfer pricing Law and legislation |
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