TY  - BOOK
AU  - Feinschreiber, Robert.
AU  - Feinschreiber , Robert
AU  - Kent , Margaret
TI  - Transfer pricing handbook: guidance on the OECD regulations.
SN  - 9781118347614
AV  - HJ2305.F45 
PY  - 2012///
CY  - Hoboken
PB  - John Wiley and Sons Inc.
N1  - Includes index; Contents:  Basic transfer pricing standards: Introduction -- Arm's length principle -- Arm;s length range -- Safe harbor simplification -- Modifying safe harbor simplification -- Global formulary apportionment -- Transfer pricing methodologies --  Profit Split illustrations -- Residual profit split examples -- Transactional net margin method --Selecting profit indicators -- Selecting transfer pricing methods -- Comparability analysis -- How comparability analysis works -- Comparability techniques --Timing and comparability -- Administrative approach -- Transfer pricing audits -- Monitoring and guidelines -- Advanced OECD analysis -- Documentation requirements --Intangible property -- Service arrangements -- Cost contribution arrangements -- Business restructuring -- Putting the guidelines to work -- Malaysia- Singapore allocation keys -- China-Taiwan trade -- Reverse engineering the transfer pricing process -- Connecting transfer pricing and permanent establishment -- Permanent establishment
ER  -