Transfer pricing methods: an applications guide
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
Hoboken, N.J.
Wiley
2004
|
| Subjects: | |
| Online Access: | Contributor biographical information Table of contents Publisher description Inhaltsverzeichnis |
| Item Description: | Includes bibliographical references and index |
| Physical Description: | xvi, 320 S. 26 cm |
| ISBN: | 9780471573609 |
Staff View
MARC
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| 245 | 1 | 0 | |a Transfer pricing methods |b an applications guide |c Robert Feinschreiber |
| 264 | 1 | |a Hoboken, N.J. |b Wiley |c 2004 | |
| 300 | |a xvi, 320 S. |c 26 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 7 | |a Bedrijfswaarde |2 gtt | |
| 650 | 7 | |a Belastingen |2 gtt | |
| 650 | 7 | |a Bien incorporel |2 rasuqam | |
| 650 | 7 | |a Entreprise multinationale |2 rasuqam | |
| 650 | 7 | |a Immateriële activa |2 gtt | |
| 650 | 7 | |a Internationale ondernemingen |2 gtt | |
| 650 | 7 | |a Prix de cession interne |2 rasuqam | |
| 650 | 7 | |a Transferprijzen |2 gtt | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Transfer pricing | |
| 650 | 4 | |a Intangible property |x Valuation | |
| 650 | 4 | |a International business enterprises |x Taxation | |
| 655 | 7 | |a Guide (Descripteur de forme) |2 rasuqam | |
| 700 | 1 | |a Feinschreiber, Robert |e Sonstige |4 oth | |
| 856 | 4 | |u http://www.loc.gov/catdir/bios/wiley047/2003063153.html |3 Contributor biographical information | |
| 856 | 4 | |u http://www.loc.gov/catdir/toc/fy044/2003063153.html |3 Table of contents | |
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| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013168934&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
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Record in the Search Index
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|---|---|
| adam_text | Preface xv
PART ONE
Understanding Transfer Pricing 1
CHAPTER 1
Practical Aspects of Transfer Pricing 3
Comparison or Division 3
Relationship of the Parties 4
Overview of the Tax Changes 4
Approaches to Transfer Pricing 5
Penalties 5
Transfer Pricing Strategies 8
Parameters to Substantiating Transfer Pricing 10
CHAPTER 2
Business Facets of Transfer Pricing 18
Basic Distinctions 13
Selecting a Pricing Strategy 14
Division and Profit Center Accounting 14
Autonomous Transactions 15
Vertical Integration and Mandated Transactions 17
Mandated Sales versus Autonomous Sales 18
Administrative Aspects of Transfer Pricing 19
Corporate and Divisional Vantage Points 21
Determining the Number of Profit Centers 26
By Products and Joint Products 27
Costing Alternatives 27
Applying Mandated Full Cost Transfer Pricing 28
Full Standard Cost Transfer Prices 28
Behind the Standard Cost System 29
Mandated Market Based Transfer Pricing 30
Cost Pius Markups 32
Applying the Resale Method to Intracompany Transfers 33
Transfer Pricing Implications for Autonomous Business Units 33
Conclusion 39
Iv
x Contents
CHAPTER 3
General Principles and Guidelines 40
Background 40
Overview 40
Best Method Rule 41
Comparability Analysis 43
Arm s Length Range 47
CHAPTER 4
Transfer Pricing Basics 49
Transfer Pricing as a Decision Making Process 49
Tax and Nontax Considerations 49
Ascertaining Who Is at Risk 50
Foreign Country Participation in Transfer Pricing 50
Basics of the Transfer Pricing Inquiry 51
Transfer Pricing Reference Materials 51
Transfer Pricing Methodologies 51
Transfer Pricing Penalties in the United States 54
Foreign Owned Businesses Doing Business in the United States 56
Introducing the Advance Pricing Agreement Process 59
Applying Specific Transfer Pricing Techniques 81
CHAPTER 5
Comparable Uncontrolled Price Method, Resale Price Method, and Cost Pins
Method 63
Comparable Uncontrolled Price Method 63
Resale Price Method 69
Cost Pius Method 78
Conclusion 83
CHAPTER 8
Comparable Profits Method 84
No Safe Harbor 84
Best Method Rule 84
Comparable Profits Method 85
Comparability 87
CPM Examples 89
Conclusion 92
CHAPTER 7
Comparable Uncontrolled Transaction Method for Intangibles 98
General Principles and Guidelines 94
Eligible Methods 95
Contents id
Intangible and Its Definitions 95
Comparable Uncontrolled Transaction Method 97
Comparison of the Transactions 101
Comparable Intangible Property 103
Comparable Circumstances 105
Examples 106
Applying Unspecified Methods for Intangible Property 111
Coordination Between Tangible Property and Intangible Property 114
Special Rules for Transfers of Intangible Property 115
Form of the Consideration 115
Periodic Adjustments 115
Exceptions to Periodic Adjustment Provisions 116
Applying the Periodic Adjustment Rule 124
Ownership of the Intangible Property 128
Intangible Ownership Examples 131
Limits on Consideration 133
Lump Sum Payments 134
Applying the Lump Sum Payment Rule 135
Planning Opportunities 137
Conclusion 137
CHAPTER 8
Trawler Pricing fop Services 188
Overview 138
Characterization Considerations 140
Implementing the Services—Property Distinction 141
Ancillary and Subsidiary Services 141
Collateral Concerns 142
Whose Expense Is It? 143
When Arm s Length Can Equal Cost 149
Fair Market Value of Services 155
Future Developments 162
CHAPTER 8
Cost Sharing 188
Conceptual Overview 163
Background 163
Treasury s Concerns 163
Historical Perspective 164
Scope, Application, and Limitations of the Final Regulations 166
Qualified Cost Sharing Arrangement Defined 168
Controlled and Uncontrolled Participants Distinguished 169
Costs 173
Benefits 176
Measuring Benefits 177
Comparing Projected to Actual Benefits 180
xl Contents
Testing Projected to Actual Benefits 182
Consequences of Failing the 20 Percent Test 184
Buy Ins and Buyouts 186
Character of Payments 189
Conclusion 190
CHAPTER 10
Profit Methods 191
Changes in the Regulations 191
Basic Premise for the Use of Profit Splits 191
Comparable Profit Split Method 192
Residual Profit Method 193
Best Method Analysis for the Profit Split Approach 195
PARTTHHEE
Focus on International Transfer Pricing Issues 197
CHAPTER 11
Foreign Owned U.S. Corporations Reporting 199
Background 199
Regulations 200
Parties Affected 200
Reporting Corporations and Related Parties 201
Tax Reporting Requirements 201
Records and Computations 202
Penalties 203
Mandatory Agency Agreements 203
Summons Procedure 204
Conclusion 204
CHAPTER 12
Organization for Economic Cooperation and Development Guidelines 209
History 207
Access to the Guidelines 208
Organization of the Guidelines 208
Definitions 210
Arm s Length Standard 210
Comparability 211
Arm s Length Range 212
Transfer Pricing Methods 213
Transfer Pricing Administration 217
Documentation 219
Intangible Property 220
Services 222
Cost Contribution Arrangement (CCA) 223
Contents m
CHAPTER 13
Transactional Net Margin Method 228
Introduction to Transactional Net Margin Method 226
Weaknesses and Strengths of TNMM 235
Comparison with TNMM and Comparable Profits Method 236
Conclusion 241
PART FOUR
Avoiding Transfer Pricing Penalties 243
CHAPTER 14
Transfer Pricing Penalties 245
Planning 245
Overview 246
Determination of an Underpayment 246
Transactional Penalty 248
Net Adjustment Penalty 251
Setoff Allocation Rule 253
Net Adjustment Penalty Examples 254
Net Section 482 Exculpatory Provisions 256
Application of a Specified Section 482 Method 257
Specified Method Requirement 257
Documentation Requirements 262
CHAPTER 15
Transfer Pricing Penalty Exclusion for Contemporaneous Documentation 263
Overview 264
General Requirements for Specified Section 482 Methods 265
Principal Documents 267
Background Documents 271
Tax Return Documentation 274
Documenting Unspecified Methods 275
Conclusion 276
PART FIVE
Advanced Transfer Pricing Issues 277
CHAPTER 16
Advanced Transfer Pricing 278
Proposals for Revising the Transfer Pricing Audit Structure 279
Using Data Sources 279
Cost Issues, Excess Capacity, and Cost Structures Overseas 281
Advance Pricing Agreements 282
Jdv Contents
Gray Market Considerations 283
Corporate Goals and Structure 285
Determining Who Owns the Intangibles 285
Life Cycle Business Analysis 287
Overreliance on External Data 288
Dependence on SIC Code Analysis 289
Selection of the Best Transfer Pricing Method 291
CHAPTER 17
Unfolding Transfer Pricing Issues 292
Comparison of Functions Employed Methodology 292
Using Total Operating Expenses 295
Tax Malpractice Attorney as Your Ally 296
Developing the Standard Initial Transfer Pricing Information
Document Request 297
Transfer Pricing Information Document Request for Acquisitions 303
Proposed Second Standard Transfer Pricing Information Document
Request 308
Index 813
|
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| discipline | Wirtschaftswissenschaften |
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| indexdate | 2024-07-09T20:07:25Z |
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| isbn | 9780471573609 |
| language | English |
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| publishDate | 2004 |
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| spelling | Transfer pricing methods an applications guide Robert Feinschreiber Hoboken, N.J. Wiley 2004 xvi, 320 S. 26 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Bedrijfswaarde gtt Belastingen gtt Bien incorporel rasuqam Entreprise multinationale rasuqam Immateriële activa gtt Internationale ondernemingen gtt Prix de cession interne rasuqam Transferprijzen gtt Multinationales Unternehmen Steuer Transfer pricing Intangible property Valuation International business enterprises Taxation Guide (Descripteur de forme) rasuqam Feinschreiber, Robert Sonstige oth http://www.loc.gov/catdir/bios/wiley047/2003063153.html Contributor biographical information http://www.loc.gov/catdir/toc/fy044/2003063153.html Table of contents http://www.loc.gov/catdir/description/wiley041/2003063153.html Publisher description HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013168934&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Transfer pricing methods an applications guide Bedrijfswaarde gtt Belastingen gtt Bien incorporel rasuqam Entreprise multinationale rasuqam Immateriële activa gtt Internationale ondernemingen gtt Prix de cession interne rasuqam Transferprijzen gtt Multinationales Unternehmen Steuer Transfer pricing Intangible property Valuation International business enterprises Taxation |
| title | Transfer pricing methods an applications guide |
| title_auth | Transfer pricing methods an applications guide |
| title_exact_search | Transfer pricing methods an applications guide |
| title_full | Transfer pricing methods an applications guide Robert Feinschreiber |
| title_fullStr | Transfer pricing methods an applications guide Robert Feinschreiber |
| title_full_unstemmed | Transfer pricing methods an applications guide Robert Feinschreiber |
| title_short | Transfer pricing methods |
| title_sort | transfer pricing methods an applications guide |
| title_sub | an applications guide |
| topic | Bedrijfswaarde gtt Belastingen gtt Bien incorporel rasuqam Entreprise multinationale rasuqam Immateriële activa gtt Internationale ondernemingen gtt Prix de cession interne rasuqam Transferprijzen gtt Multinationales Unternehmen Steuer Transfer pricing Intangible property Valuation International business enterprises Taxation |
| topic_facet | Bedrijfswaarde Belastingen Bien incorporel Entreprise multinationale Immateriële activa Internationale ondernemingen Prix de cession interne Transferprijzen Multinationales Unternehmen Steuer Transfer pricing Intangible property Valuation International business enterprises Taxation Guide (Descripteur de forme) |
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