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ISBN: 0471419249, 9780471419242Издательство: Wiley
Год издания: 2002
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...