000			01582nam a22001817a 4500
008			190808b xxu||||| |||| 00| 0 eng d
020			_a9781118347614
050			_aHJ2305.F45
100			_aFeinschreiber, Robert.
245			_aTransfer pricing handbook: guidance on the OECD regulations. / _cRobert Feinschreiber and Margaret Kent.
260			_aHoboken : _bJohn Wiley and Sons Inc., _c2012.
300			_axviii, 429 p. : _bill. ; _c26 cm.
500			_aIncludes index.
505			_aContents: 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.
700			_aFeinschreiber , Robert
700			_aKent , Margaret
942			_2lcc _cBK
999			_c6895 _d14395