Transfer Pricing Methods: An Applications Guide / Edition 1

Hardcover (Print)
Used and New from Other Sellers
Used and New from Other Sellers
from $63.52
Usually ships in 1-2 business days
(Save 54%)
Other sellers (Hardcover)
  • All (10) from $63.52   
  • New (6) from $96.98   
  • Used (4) from $63.52   

Overview

There has never been an easy-to-use and convenient book thataddresses salient and fundamental transfer pricing issues . . .until now. Designed to specifically assist mid-sized businessesfacing transfer pricing issues now and in the future, TransferPricing Methods is a comprehensive guide that provides in-depthcoverage of various transfer pricing methods and applications thatare available to today’s mid-sized corporations.

An invaluable reference for all tax managers, CEOs, and CFOs,Transfer Pricing Methods provides a practical focus on thetechniques available and their consequences. Featuringcontributions from industry experts, complete coverageincludes:

  • Comparable profits methods
  • Cost sharing
  • Transactional net-margin method
  • Adjustments of interest rates
  • Resale price techniques
  • Benefiting from the cost-plus method
  • Market share
  • Organisation for Economic Co-operation and Developmentguidelines
  • Life-cycle analysis
  • Use of multiple-year data

Transfer Pricing Methods presents in-depth coverage in fiveaccessible parts:

Understanding the Transfer Pricing Process:
Addresses business issues, general principles, and tax guidelines,with practical transfer pricing advice.

Applying Specific Transfer PricingTechniques:
Examines the specifics of each transfer pricing method.

International Transfer Pricing Issues:
Focuses on international and foreign issues, including the impactof the foreign-owned U.S. corporation provisions that often serveas a backstop to transfer pricing regulations.

Avoiding Transfer Pricing Penalties:
Discusses the penalties for transfer pricing errors or just badguesswork, examines how to escape these pitfalls, and examines thetransfer pricing penalty for contemporaneous documentationinfractions.

Advanced Transfer Pricing Issues:
Covers the ownership of intangibles, cost analysis, life cycleissues, and antitrust considerations.

Read More Show Less

Product Details

  • ISBN-13: 9780471573609
  • Publisher: Wiley
  • Publication date: 3/8/2004
  • Edition number: 1
  • Pages: 320
  • Sales rank: 1,432,212
  • Product dimensions: 10.00 (w) x 7.00 (h) x 0.81 (d)

Meet the Author

ROBERT FEINSCHREIBER is a practicing attorney and counselor, as well as a former CPA. As a partner in the firm of Feinschreiber & Associates, his clients include foreign-owned U.S. businesses, U.S. exporters, and companies facing international tax issues. He has written and edited many books, including the Transfer Pricing Handbook, Third Edition, Export Handbook, and International Mergers and Acquisitions, all published by Wiley.

Read More Show Less

Table of Contents

Preface.

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 PriceMethod, and Cost-Plus Method.

Chapter 6. Comparable Profits Method.

Chapter 7. Comparable Uncontrolled Transaction Method forIntangibles.

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 andDevelopment Guidelines.

Chapter 13. Transactional Net Margin Method.

PART FOUR: AVOIDING TRANSFER PRICING PENALTIES.

Chapter 14. Transfer Pricing Penalties.

Chapter 15. Transfer Pricing Penalty Exclusion forContemporaneous Documentation.

PART FIVE: ADVANCED TRANSFER PRICING ISSUES.

Chapter 16. Advanced Transfer Pricing.

Chapter 17. Unfolding Transfer Pricing Issues.

Index.

Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)