Transfer pricing and corporate taxation: problems, practical implications and proposed solutions
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| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York, NY
Springer
2009
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIII, 194 S. |
| ISBN: | 038778182X 9780387781822 |
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MARC
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| 020 | |a 9780387781822 |c Gb. : ca. EUR 81.59 (freier Pr.), ca. sfr 133.00 (freier Pr.) |9 978-0-387-78182-2 | ||
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| 100 | 1 | |a King, Elizabeth |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Transfer pricing and corporate taxation |b problems, practical implications and proposed solutions |c Elizabeth King |
| 264 | 1 | |a New York, NY |b Springer |c 2009 | |
| 300 | |a XIII, 194 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
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| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Transfer pricing | |
| 650 | 4 | |a Transfer pricing |v Case studies | |
| 650 | 4 | |a Transfer pricing |x Accounting | |
| 650 | 4 | |a Transfer pricing |x Taxation |x Law and legislation | |
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Record in the Search Index
| _version_ | 1804137985541668864 |
|---|---|
| adam_text | Contents
1
Introduction
Part I Economic and Accounting Rates and Concepts Should
Not be Conflated
2
Economic vs. Accounting Profit Rates
............................ 7
3
Overview and Critique of Existing Transfer Pricing Methods
.......
І і
3.1
Comparable Profits Method and TNMM
.......................
Π
3.1.1
Description ofCPM and TNMM
...................... 12
3.1.2
Circumstances when CPM and TNMM Are Applied
...... 14
3.1.3
Underlying Economic Rationale
....................... 14
3.1.4
Critique of Economic Reasoning
...................... 15
3.1.5
Summary and Practical Implications
................... 17
3.2
Resale Price and Cost Plus Methods
.......................... 17
3.2.1
Circumstances when Resale Price and Cost Plus
Methods Apply
.................................... 18
3.2.2
Description of Resale Price and Cost Plus Methods
....... 19
3.2.3
Underlying Economic Rationale
....................... 19
3.2.4
Critique of Economic Reasoning
...................... 20
3.2.5
Summary and Practical Implications
................... 21
3.3
Comparable Uncontrolled Price Method
....................... 22
3.3.1
Description of Comparable Uncontrolled Price Method
... 22
3.3.2
Underlying Economic Rationale
....................... 23
3.3.3
Critique of Economic Reasoning
...................... 23
3.3.4
Summary and Practical Implications
................... 26
3.4
Services Cost Method
...................................... 26
3.4.1
Description of Services Cost Method
................... 27
3.4.2
Rationale for Services Cost Method
.................... 28
3.5
Profit Split Methods
........................................ 29
3.5.1
Residual Profit Split Method
.......................... 29
3.5.2
Comparable Profit Split Method
....................... 31
x
Contents
3.5.3
Summary and Practical Implications
................... 32
3.6
Proposed Cost-Sharing Regulations and Coordinated Issue Paper
.. 32
3.6.1
Income Method
..................................... 35
3.6.2
Acquisition Price Method
............................ 36
3.6.3
Market Capitalization Method
........................ 36
3.6.4
Critique
........................................... 37
3.7
Global Dealing Regulations and Notice
94-40.................. 41
3.7.1
Circumstances in Which the Proposed Global Dealing
Regulations and Notice
94-40
Apply
.................. 41
3.7.2
Description of Notice
94-40
and Proposed Global
Dealing Regulations
................................ 43
3.7.3
Underlying Economic Rationale
....................... 45
3.7.4
Critique of Formulary Method
........................ 45
3.7.5
Summary and Practical Implications
................... 48
Part II Alternative and Supplementary Approaches to Transfer Pricing
4
Some Alternative Approaches to Transfer Pricing
................. 51
4.1
Modified Comparable Uncontrolled Price Method
.............. 53
4.2
Numerical Standards
....................................... 54
4.3
Required Return on Debt and Equity Capital
................... 55
4.3.1
Required Return on Equity
........................... 56
4.3.2
Cost of Debt
....................................... 60
4.3.3
Non-Cash Charges and Investment
..................... 61
4.3.4
Data Requirements
.................................. 61
4.3.5
Summary
.......................................... 61
4.4
Joint Venture-Based Profit Split
.............................. 62
4.5
Financial or Tangible Asset-Based Profit Split
.................. 63
4.6
Franchise Model
........................................... 63
4.7
Summary
................................................. 64
Part III Case Studies
5
Intercompany Sale of Diamonds
................................. 67
5.1
Summary of Key Facts
..................................... 68
5.1.1
Historical Dominance of
De
Beers
..................... 68
5.1.2
The Decline of
De
Beers Role and the Emergence of
Parallel Primary Markets
............................ 69
5. 1 .3
Producers and Sightholders Branding and Design
Development Initiatives
............................. 72
5.1.4
Pricing Dynamics: Primary, Secondary and Retail Markets
75
5.1.5
Functional Analysis of FP, IS and USS
................. 77
5.2
Transfer Pricing Issues
..................................... 79
Contents
5.3
Analysis Under Existing Regime
............................. 79
5.3.1
FP s Intercompany Sales of Rough Stones to IS
.......... 80
5.3.2
IS Sales of Generic Polished Stones to USS
............ 81
5.3.3
IS Pricing of Proprietary Polished Stones Sold to USS
... 85
5.4
Analysis Under Alternative Regime
........................... 85
5.4.1
FP s Intercompany Sales of Rough Stones to IS
.......... 85
5.4.2
IS Sales of Non-Proprietary Polished Stones to USS
..... 86
5.5
Comparison
.............................................. 88
Intercompany Sale of Medical Devices
..............,............ 89
6.1
Summary of Key Facts
..................................... 89
6.1.1
Business Unit A: In-Hospital Monitoring Systems
........ 90
6.1.2
Business Unit
В
:
Outpatient Monitoring Devices
......... 91
6.2
Transfer Pricing Issues
..................................... 93
6.3
Analysis Under Existing Regime
............................. 93
6.3.1
FS Sales of Tangible Property to USP
................. 93
6.3.2
USP s Sales of Tangible Property to FS
................. 95
6.4
Analysis Under Alternative Regime
........................... 98
6.5
Comparison
.............................................. 99
Performance of Intercompany Services
...........................101
7.1
Summary of Key Facts
.....................................102
7.2
Transfer Pricing Issues
.....................................104
7.3
Value of Customer Relationships
.............................104
7.3.1
Declining Average Prices
............................106
7.3.2
Rapid Rates of Technological Change
..................108
7.3.3
Established Customer Relationships
...................109
7.4
Analysis Under Existing Regime
.............................110
7.4.1
Application of Best Method Rule
......................110
7.4.2
Application of Selected Method: CRM Services
.........
Ill
7.4.3
Application of Selected Method: R&D Services
.........112
7.5
Analysis Under Alternative Regime
...........................113
7.6
Comparison
..............................................114
Replication of Internet-Based Business Model
.....................115
8.1
Summary of Key Facts
.....................................115
8.1.1
USP: Business Development Group
....................116
8.1.2
USP: Account Management Group
....................116
8.1.3
USP: Marketing Group
..............................117
8.1.4
USP: Information Technology Group
..................117
8.1.5
USP: Customer Service
..............................117
8.1.6
USP: Legal
........................................118
8.1.7
USP: Finance, Tax, Internal Audit and Back-Office
.......118
8.1.8
FS
................................................
Ш
8.2
Transfer Pricing Issues
.....................................118
xii Contents
8.3
Analysis Under Existing Regime
.............................119
8.4
Analysis Under Alternative Regime
...........................120
8.5
Conclusions
..............................................123
9
Sale of Assets with Embedded Intellectual Property
...............125
9.1
Summary of Key Facts
.....................................125
9.2
Transfer Pricing Issues
.....................................129
9.3
Analysis Under Existing Regime
.............................129
9.4
Analysis Under Alternative Regime
...........................132
9.4.1
USS Estimated Cost of Equity Capital
.................133
9.4.2
Estimated Value of USS Equity Capital
................133
9.4.3
Cost of Debt
.......................................134
9.4.4
Required Return on Capital Assuming Statutory
Tax Rate Applies
...................................134
9.4.5
Adjustments to Reflect Loss Carryforwards,
Other Firm-Specific Factors
..........................135
9.5
Comparison
..............................................135
10
Provision of CDN Services to Third Parties
.......................137
10.1
Summary of Key Facts
.....................................137
10.2
Transfer Pricing Issues
.....................................140
10.3
Analysis Under Existing Regime
.............................140
10.4
Analysis Under Alternative Regime
...........................141
10.5
Additional Analysis Under Alternative Regime
.................143
10.6
Comparison
..............................................144
11
Global Trading of Commodities
.................................145
11.1
Summary of Key Facts
.....................................145
11.1.1
Description of Natural Gas Markets
....................145
11.1.2
Description of Alumina and Aluminum Markets
.........147
11.1.3
Core Assets and Skills
...............................148
11
Л
.4
Recent Developments and Their Effect on the Relative
Importance of Core Assets and Skills
..............___151
11.1.5
Effects of Developments on Trading Activities
...........153
11.1.6
Division of Labor and Risks Among Group Members
.....154
11.2
Transfer Pricing Issues
.....................................155
11.3
Analysis Under Existing Regime
.............................155
11.4
Analysis Under Alternative Regime
...........................156
11.5
Comparison
..............................................160
12
Decentralized Ownership of Intellectual Property
.................161
12.1
Summary of Key Facts
.....................................162
12.2
Transfer Pricing Issues
.....................................164
12.3
Analysis Under Existing Regime
.............................165
Contents xiii
12.3.1
Assuming
USP and
FS
Act to Maximize Their
Individual Profits
................................... 165
12.3.2
Assuming FS and USP Act as Joint Venture Partners
.....166
12.4
Analysis Under Alternative Regime
...........................171
12.4.1
Key Terms of JV Agreements
.........................172
12.4.2
Summary of Qualitative Observations
..................173
12.4.3
Quantitative Analysis
................................174
12.5
Analysis Under
2005
Proposed Cost-Sharing Regulations
........175
12.5.1
Income Method
.....................................176
12.5.2
Market Capitalization Method
........................179
12.6
Comparison
..............................................179
Part IV Conclusions
13
Concluding Observations
.......................................183
Index
.............................................................187
|
| adam_txt |
Contents
1
Introduction
Part I Economic and Accounting Rates and Concepts Should
Not be Conflated
2
Economic vs. Accounting Profit Rates
. 7
3
Overview and Critique of Existing Transfer Pricing Methods
.
І і
3.1
Comparable Profits Method and TNMM
.
Π
3.1.1
Description ofCPM and TNMM
. 12
3.1.2
Circumstances when CPM and TNMM Are Applied
. 14
3.1.3
Underlying Economic Rationale
. 14
3.1.4
Critique of Economic Reasoning
. 15
3.1.5
Summary and Practical Implications
. 17
3.2
Resale Price and Cost Plus Methods
. 17
3.2.1
Circumstances when Resale Price and Cost Plus
Methods Apply
. 18
3.2.2
Description of Resale Price and Cost Plus Methods
. 19
3.2.3
Underlying Economic Rationale
. 19
3.2.4
Critique of Economic Reasoning
. 20
3.2.5
Summary and Practical Implications
. 21
3.3
Comparable Uncontrolled Price Method
. 22
3.3.1
Description of Comparable Uncontrolled Price Method
. 22
3.3.2
Underlying Economic Rationale
. 23
3.3.3
Critique of Economic Reasoning
. 23
3.3.4
Summary and Practical Implications
. 26
3.4
Services Cost Method
. 26
3.4.1
Description of Services Cost Method
. 27
3.4.2
Rationale for Services Cost Method
. 28
3.5
Profit Split Methods
. 29
3.5.1
Residual Profit Split Method
. 29
3.5.2
Comparable Profit Split Method
. 31
x
Contents
3.5.3
Summary and Practical Implications
. 32
3.6
Proposed Cost-Sharing Regulations and Coordinated Issue Paper
. 32
3.6.1
Income Method
. 35
3.6.2
Acquisition Price Method
. 36
3.6.3
Market Capitalization Method
. 36
3.6.4
Critique
. 37
3.7
Global Dealing Regulations and Notice
94-40. 41
3.7.1
Circumstances in Which the Proposed Global Dealing
Regulations and Notice
94-40
Apply
. 41
3.7.2
Description of Notice
94-40
and Proposed Global
Dealing Regulations
. 43
3.7.3
Underlying Economic Rationale
. 45
3.7.4
Critique of Formulary Method
. 45
3.7.5
Summary and Practical Implications
. 48
Part II Alternative and Supplementary Approaches to Transfer Pricing
4
Some Alternative Approaches to Transfer Pricing
. 51
4.1
Modified Comparable Uncontrolled Price Method
. 53
4.2
Numerical Standards
. 54
4.3
Required Return on Debt and Equity Capital
. 55
4.3.1
Required Return on Equity
. 56
4.3.2
Cost of Debt
. 60
4.3.3
Non-Cash Charges and Investment
. 61
4.3.4
Data Requirements
. 61
4.3.5
Summary
. 61
4.4
Joint Venture-Based Profit Split
. 62
4.5
Financial or Tangible Asset-Based Profit Split
. 63
4.6
Franchise Model
. 63
4.7
Summary
. 64
Part III Case Studies
5
Intercompany Sale of Diamonds
. 67
5.1
Summary of Key Facts
. 68
5.1.1
Historical Dominance of
De
Beers
. 68
5.1.2
The Decline of
De
Beers' Role and the Emergence of
Parallel Primary Markets
. 69
5. 1 .3
Producers' and Sightholders' Branding and Design
Development Initiatives
. 72
5.1.4
Pricing Dynamics: Primary, Secondary and Retail Markets
75
5.1.5
Functional Analysis of FP, IS and USS
. 77
5.2
Transfer Pricing Issues
. 79
Contents
5.3
Analysis Under Existing Regime
. 79
5.3.1
FP's Intercompany Sales of Rough Stones to IS
. 80
5.3.2
IS' Sales of Generic Polished Stones to USS
. 81
5.3.3
IS'Pricing of Proprietary Polished Stones Sold to USS
. 85
5.4
Analysis Under Alternative Regime
. 85
5.4.1
FP's Intercompany Sales of Rough Stones to IS
. 85
5.4.2
IS' Sales of Non-Proprietary Polished Stones to USS
. 86
5.5
Comparison
. 88
Intercompany Sale of Medical Devices
.,. 89
6.1
Summary of Key Facts
. 89
6.1.1
Business Unit A: In-Hospital Monitoring Systems
. 90
6.1.2
Business Unit
В
:
Outpatient Monitoring Devices
. 91
6.2
Transfer Pricing Issues
. 93
6.3
Analysis Under Existing Regime
. 93
6.3.1
FS' Sales of Tangible Property to USP
. 93
6.3.2
USP's Sales of Tangible Property to FS
. 95
6.4
Analysis Under Alternative Regime
. 98
6.5
Comparison
. 99
Performance of Intercompany Services
.101
7.1
Summary of Key Facts
.102
7.2
Transfer Pricing Issues
.104
7.3
Value of Customer Relationships
.104
7.3.1
Declining Average Prices
.106
7.3.2
Rapid Rates of Technological Change
.108
7.3.3
Established Customer Relationships
.109
7.4
Analysis Under Existing Regime
.110
7.4.1
Application of Best Method Rule
.110
7.4.2
Application of Selected Method: CRM Services
.
Ill
7.4.3
Application of Selected Method: R&D Services
.112
7.5
Analysis Under Alternative Regime
.113
7.6
Comparison
.114
Replication of Internet-Based Business Model
.115
8.1
Summary of Key Facts
.115
8.1.1
USP: Business Development Group
.116
8.1.2
USP: Account Management Group
.116
8.1.3
USP: Marketing Group
.117
8.1.4
USP: Information Technology Group
.117
8.1.5
USP: Customer Service
.117
8.1.6
USP: Legal
.118
8.1.7
USP: Finance, Tax, Internal Audit and Back-Office
.118
8.1.8
FS
.
Ш
8.2
Transfer Pricing Issues
.118
xii Contents
8.3
Analysis Under Existing Regime
.119
8.4
Analysis Under Alternative Regime
.120
8.5
Conclusions
.123
9
Sale of Assets with Embedded Intellectual Property
.125
9.1
Summary of Key Facts
.125
9.2
Transfer Pricing Issues
.129
9.3
Analysis Under Existing Regime
.129
9.4
Analysis Under Alternative Regime
.132
9.4.1
USS' Estimated Cost of Equity Capital
.133
9.4.2
Estimated Value of USS' Equity Capital
.133
9.4.3
Cost of Debt
.134
9.4.4
Required Return on Capital Assuming Statutory
Tax Rate Applies
.134
9.4.5
Adjustments to Reflect Loss Carryforwards,
Other Firm-Specific Factors
.135
9.5
Comparison
.135
10
Provision of CDN Services to Third Parties
.137
10.1
Summary of Key Facts
.137
10.2
Transfer Pricing Issues
.140
10.3
Analysis Under Existing Regime
.140
10.4
Analysis Under Alternative Regime
.141
10.5
Additional Analysis Under Alternative Regime
.143
10.6
Comparison
.144
11
Global Trading of Commodities
.145
11.1
Summary of Key Facts
.145
11.1.1
Description of Natural Gas Markets
.145
11.1.2
Description of Alumina and Aluminum Markets
.147
11.1.3
Core Assets and Skills
.148
11
Л
.4
Recent Developments and Their Effect on the Relative
Importance of Core Assets and Skills
._151
11.1.5
Effects of Developments on Trading Activities
.153
11.1.6
Division of Labor and Risks Among Group Members
.154
11.2
Transfer Pricing Issues
.155
11.3
Analysis Under Existing Regime
.155
11.4
Analysis Under Alternative Regime
.156
11.5
Comparison
.160
12
Decentralized Ownership of Intellectual Property
.161
12.1
Summary of Key Facts
.162
12.2
Transfer Pricing Issues
.164
12.3
Analysis Under Existing Regime
.165
Contents xiii
12.3.1
Assuming
USP and
FS
Act to Maximize Their
Individual Profits
. 165
12.3.2
Assuming FS and USP Act as Joint Venture Partners
.166
12.4
Analysis Under Alternative Regime
.171
12.4.1
Key Terms of JV Agreements
.172
12.4.2
Summary of Qualitative Observations
.173
12.4.3
Quantitative Analysis
.174
12.5
Analysis Under
2005
Proposed Cost-Sharing Regulations
.175
12.5.1
Income Method
.176
12.5.2
Market Capitalization Method
.179
12.6
Comparison
.179
Part IV Conclusions
13
Concluding Observations
.183
Index
.187 |
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| genre_facet | Fallstudiensammlung |
| id | DE-604.BV035047710 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T21:55:24Z |
| indexdate | 2024-07-09T21:21:00Z |
| institution | BVB |
| isbn | 038778182X 9780387781822 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016716441 |
| oclc_num | 226280656 |
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| physical | XIII, 194 S. |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | Springer |
| record_format | marc |
| spelling | King, Elizabeth Verfasser aut Transfer pricing and corporate taxation problems, practical implications and proposed solutions Elizabeth King New York, NY Springer 2009 XIII, 194 S. txt rdacontent n rdamedia nc rdacarrier Recht Steuer Transfer pricing Transfer pricing Case studies Transfer pricing Accounting Transfer pricing Taxation Law and legislation Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Verrechnungspreis (DE-588)4063129-1 gnd rswk-swf (DE-588)4522595-3 Fallstudiensammlung gnd-content Multinationales Unternehmen (DE-588)4075092-9 s Verrechnungspreis (DE-588)4063129-1 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Erscheint auch als Online-Ausgabe 978-0-387-78183-9 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016716441&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | King, Elizabeth Transfer pricing and corporate taxation problems, practical implications and proposed solutions Recht Steuer Transfer pricing Transfer pricing Case studies Transfer pricing Accounting Transfer pricing Taxation Law and legislation Multinationales Unternehmen (DE-588)4075092-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Verrechnungspreis (DE-588)4063129-1 gnd |
| subject_GND | (DE-588)4075092-9 (DE-588)4027451-2 (DE-588)4063129-1 (DE-588)4522595-3 |
| title | Transfer pricing and corporate taxation problems, practical implications and proposed solutions |
| title_auth | Transfer pricing and corporate taxation problems, practical implications and proposed solutions |
| title_exact_search | Transfer pricing and corporate taxation problems, practical implications and proposed solutions |
| title_exact_search_txtP | Transfer pricing and corporate taxation problems, practical implications and proposed solutions |
| title_full | Transfer pricing and corporate taxation problems, practical implications and proposed solutions Elizabeth King |
| title_fullStr | Transfer pricing and corporate taxation problems, practical implications and proposed solutions Elizabeth King |
| title_full_unstemmed | Transfer pricing and corporate taxation problems, practical implications and proposed solutions Elizabeth King |
| title_short | Transfer pricing and corporate taxation |
| title_sort | transfer pricing and corporate taxation problems practical implications and proposed solutions |
| title_sub | problems, practical implications and proposed solutions |
| topic | Recht Steuer Transfer pricing Transfer pricing Case studies Transfer pricing Accounting Transfer pricing Taxation Law and legislation Multinationales Unternehmen (DE-588)4075092-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Verrechnungspreis (DE-588)4063129-1 gnd |
| topic_facet | Recht Steuer Transfer pricing Transfer pricing Case studies Transfer pricing Accounting Transfer pricing Taxation Law and legislation Multinationales Unternehmen Internationales Steuerrecht Verrechnungspreis Fallstudiensammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016716441&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT kingelizabeth transferpricingandcorporatetaxationproblemspracticalimplicationsandproposedsolutions |