| Description |
1 online resource (xx, 682 pages) |
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data file rda |
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Handbook |
| Bibliography |
Includes bibliographical references and index. |
| Contents |
pt. one. Country-by-country analysis. Introduction -- Australia's risk assessment transfer pricing approach -- Profit attribution for a dependent agent's permanent establishment in Australia -- Australia's advance pricing arrangement program -- China implements transfer pricing procedures -- Reporting related party transactions in China -- Hong Kong advance ruling cases: Taxability of profits -- Hong Kong transfer pricing guidelines -- Hong Kong challenges abusive tax schemes -- Winning Hong Kong's landmark transfer pricing case -- Transfer pricing litigation in India -- PE issues impact Indian transfer pricing -- Taxation of travel services in India -- Transfer pricing in Indonesia -- Japan's directive on transfer pricing operations -- Selecting the arm's length price in Japan -- Applying Japanese intangible transfer pricing methods -- Japanese profit split transfer pricing methods -- Japanese guidelines address diverse transfer pricing issues -- Malaysia advance ruling guidelines -- Malaysia transfer pricing guidelines -- New Zealand transfer pricing developments -- Philippine transfer pricing regulations -- Singapore implements advance pricing arrangement procedure -- Singapore transfer pricing consultation process -- Singapore transfer pricing guidelines -- Singapore transfer pricing guidelines for related party loans and services -- South Korea transfer pricing -- Sri Lanka transfer pricing -- Taiwan transfer pricing -- Thailand transfer pricing -- Vietnam transfer pricing. |
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Pt two. Advanced applications. Services transfer Pricing in Hong Kong and in Singapore -- Permanent establishment parameters: Hong Kong versus India -- Pacific tax administrators coordinate transfer pricing documentation -- Shared services and cost pooling arrangements in the United States and Singapore -- South Korea-Japan bilateral investment treaty -- China-Taiwan trade -- Malaysia-Singapore allocation keys -- Permanent establishment parameters. |
| Summary |
A comprehensive guide for companies doing business globally, Asia-Pacific Transfer Pricing Handbook explains the policies and practices that Asia-Pacific countries employ with regards to taxing foreign businesses. The only book that analyzes and guides companies through the often complex transfer pricing rules in place in Asian-Pacific nations, the book explains how authorities in fifteen countries, including ASEAN, India, New Zealand, Japan, and South Korea, tax any company doing business within their borders. Helping foreign companies to properly price their goods and services for global markets, providing defenses for transfer pricing audits, explaining standards for creating comparables that multijurisdictional tax administrations will accept, explaining documentation requirements and timing issues, and creating awareness about inadvertently becoming a permanent establishment, Asia-Pacific Transfer Pricing Handbook is an essential resource for doing business abroad. |
| Subject |
International business enterprises -- Taxation -- Law and legislation -- Pacific Area.
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Transfer pricing -- Taxation -- Law and legislation -- Pacific Area.
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International business enterprises -- Taxation -- Law and legislation |
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Transfer pricing -- Taxation -- Law and legislation |
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Pacific Area |
| Added Author |
Kent, Margaret, 1942-
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| Other Form: |
Print version: Feinschreiber, Robert. Asia-Pacific transfer pricing handbook. Singapore : John Wiley & Sons, ©2012 9781118359372 (OCoLC)826826402 |
| ISBN |
9781118359396 (electronic bk.) |
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1118359399 (electronic bk.) |
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6613977551 (electronic bk.) |
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9786613977557 (electronic bk.) |
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9781118359402 |
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1118359402 |
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