transfer pricing
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transfer pricing
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- "A comment" and Section 482 revisited
- "Cloud" : a technological odyssey
- "Fair Value" is not "Arm's Length": applying and interpreting Subsections 69(1) and 247(2) of the Canadian Income Tax Act
- "Hotspots" der neuen Verrechnungspreisrichtlinien 2021 aus Beratersicht = "Hot spots" of the Austrian Transfer Pricing Guidelines 2021 from a tax advisor's point of view
- "Other methods" under the OECD discussion draft on transfer pricing
- "Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK
- "Practical" safe harbours and Australia's transfer pricing rules
- "Special measures" and the arm's-length principle
- "Transfer pricing and intangibles" und "Conflicts in the attribution of income to a person" : Tagungsbericht zum IFA-Kongress 2007 in Kyoto (Teil 1)
- "Transfer pricing and intangibles" und "Conflicts in the attribution of income to a person" : Tagungsbericht zum IFA-Kongress 2007 in Kyoto (Teil 2)
- "Would the European Commission's decision on the Amazon State aid case have been different, if it had not applied the OECD 2017 Transfer Pricing Guidelines?" (An analysis of the Amazon State aid case decision in the light of the OECD Transfer Pricing Guidelines and BEPS Project)
- 'Liaison' or 'litigation'? Examining court rulings, new disclosure requirements for Indian liaison offices
- 'Medtronic v. Commissioner' : a taxpayer win on transfer pricing, commensurate with income, and Section 367 Issues
- 'Pygmalion' comparables : why data from the 'center' does not apply for the 'periphery'
- 'Risk' and the OECD discussion drafts on transfer pricing
- 'Sixth method' raises concerns in developing countries
- 'Sixth method' raises transfer pricing concerns in developing countries
- 'The big squeeze'
- (Non-)recognition of transactions between associated enterprises : on behaving in a commercially rational manner, decision-making traps and BEPS
- 13th Annual congress :conference documentation convened by the ATI - American Tax Institute in Europe held from 14-16 November 1990 in Cannes, France
- 1992 Getting ready: a briefing for tax professionals. EC taxation developments: the merger directive; the parent/subsidiary directive; the transfer pricing convention
- 1996 OECD guidelines on transfer pricing : chapters on intangibles and intra-group services
- 1997 Canadian budget includes transfer pricing changes that stress need for contemporaneous documentation
- 1997 federal budget
- 2001 Global transfer pricing survey
- 2008 review, 2009 trends
- 2009 Global transfer pricing survey : tax authority insights : perspectives, interpretations and regulatory changes
- 2009 Year-end transfer pricing actions : business not as usual
- 2009 update on transfer pricing activity at Tax Court of Canada
- 2010 OECD Transfer Pricing Guidelines : comments on the impact in Andean countries
- 2014 Autumn Statement contains BEPS measures
- 2014 advance pricing agreement program : dawn of a new era in Indian dispute resolution
- 2018 : a key year for transfer pricing compliance and enforcement, for companies and branches
- 2019: the eye of the storm
- 2020 documenting transfer pricing under pandemic circumstances
- 2021 Guidance on MAPs
- 2021 WU Global Transfer Pricing Conference : "Transfer Pricing Developments around the World"
- 2022 WU Global Transfer Pricing Conference : “Transfer Pricing Developments around the World”
- 3rd Annual Mexico taxation update
- 482 allocation barred in "Aramco advantage" cases
- 50 Musterfälle zum Internationalen Steuerrecht : Auslandsinvestition, Auslandsentsendung, Inbound-Aktivitäten
- 6662(e) regs. barely loosen Gordian knot of compliance
- 6th Cross Atlantic and European taxation symposium 2002 : notes
- 80 aniversario de la promulgación de la Ley de Justicia Fiscal : obra conmemorativa "Perspectivas actuales de la justicia fiscal y administrativa en Iberoamérica"
- 9. IStR-Jahrestagung 2009
- 9th Asian-Pacific Tax Conference : Singapore 23 and 24 November 1992 : organized by Asian-Pacific Tax and Investment Research Centre (APTIRC)
- A Brazilian view on base erosion and profit shifting : an alternative path
- A Canadian perspective on customs and transfer pricing
- A Dutch transfer pricing perspective on U.S. tax reform
- A European view on transfer pricing after Glaxo
- A German perspective on international transfer pricing case law
- A German perspective on transfer pricing documentation requirements
- A Latvian perspective on the principle of options realistically available
- A Mexican perspective on value creation under the OECD's BEPS approach to transfer pricing
- A Portuguese perspective on transfer pricing
- A Thailand perspective on BEPS
- A U.S. perspective on emerging transfer pricing issues in Mexico
- A bird's-eye view of the Indian tax system
- A blueprint of the international tax and pricing issues facing MNCs investing in China and other emerging markets in the Asia Pacific
- A buyer's guide to transfer pricing software
- A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
- A clearer picture: Canadian transfer pricing rules keep step with international developments
- A closer look at the OECD's draft guidance on financial transactions
- A closer look at the U.S. transfer pricing audit roadmap
- A closer look at transfer pricing in Argentina
- A closer view of outsourcing and offshoring
- A commentary on how the proposed regulations affect the general principles of Section 482 as described in the existing regulations and in case law
- A common consolidated corporate tax base: possible elements of the sharing mechanism
- A common sense approach to transfer pricing : why not do it yourself?
- A comparative analysis of the legislative framework for the transfer pricing of intangible assets in Australia and the United States
- A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property?
- A comparative view of transfer pricing documentation : new Chinese rules and the EU Code of Conduct
- A comparison of the profit-based pricing methodologies under the transfer pricing rules of Australia and the United States: are they a voluntary compliance option for the taxpayer?
- A comprehensive look at the Berry ratio in transfer pricing
- A critical evaluation of the OECD's BEPS project
- A critical look at the OECD's profit-split transfer pricing revisions
- A cross-border view : the Section 482 White Paper and Canada- U.S. transactions
- A decade of India's APA program : why it still makes sense
- A detailed analysis of New Zealand's draft guidelines for intangibles, services, and cost contribution arrangements
- A different take on transfer pricing in Asia
- A dissenting view on the proper application of par. 482 to a distributor's commission income
- A fatally flawed analysis : examining the application of CPM by Chainbridge Software in the BP Products case
- A fresh look at the Japan-US bilateral APA relationship
- A fresh view on the outcome-testing approach versus price-setting approach : discussion and recommendations regarding the timing of benchmarking studies
- A global review of advance pricing agreements
- A group decision support system for international transfer pricing decisions within the pharmaceutical industry. Managerial Decision Support Systems. Proceedings of the First IMACS/IFORS International Colloquium on Managerial Decision Support Systems and Knowledge Based Systems, Manchester, U.K., 23-25 Nov. 1987
- A guide to Canadian transfer pricing
- A guide to the Argentinian tax system
- A guide to the French tax system
- A hard step for Soft-Moc
- A historical analysis of the BEPS Action Plan : old acquaintances, new friends and the need for a new approach
- A lesson from BEPS : minimize transfer-pricing-related tax risks
- A lighter transfer package? German government proposes reversion of 2008 rules
- A look at 2009 in the US Tax Court
- A look at re-characterisation
- A look at the expert witness reports in Australia's SNF case
- A midyear review of Canadian tax developments
- A model for intercompany factoring arrangements
- A nation's role in addressing base erosion and profit shifting : sovereignty in relation to transfer pricing
- A new approach to the Venezuelan APA program
- A new approach to transfer pricing for multinational corporations
- A new challenge to domestic intercompany relationships
- A new chapter in transfer pricing?
- A new dawn for the international tax system : evolution from past to future and what role will China play?
- A new disclosure
- A new era in determining arm's length compensation for intangibles? A comparative overview of existing and possible future transfer pricing principles
- A new era of risk-based IRS transfer pricing enforcement
- A new format for transfer pricing enquiries
- A new framework for state aid review of tax rulings
- A new minimum tax as a solution to inbound and outbound section 482 problems, the complexity of the current, and the need for more tax revenues
- A new tax regime : the base erosion and anti-abuse tax
- A new transfer pricing era
- A new transfer pricing era for multinational financial institutions
- A new transfer pricing regime
- A note on controlling risks from a transfer pricing perspective
- A periodic adjustment to the arm's length standard: the new proposed U.S. regulations on transfer pricing
- A policy approach to intercompany debt pricing : how to deal with regulatory diversity
- A policy for intercompany services
- A post-BEPS primer for CFOs : is the in-house transfer pricing team in control?
- A post-BEPS primer for boards : staying in control of transfer pricing risks
- A practical analysis of transfer pricing methods for bilateral APAs
- A practical approach to German tax audit challenges
- A practical dialogue with IRS/Treasury : US-International tax compliance and enforcement issues : the Internal Revenue Service and The American Tax Institute Foundation, Churchill Hotel, London, 25-26 January 1990
- A practical guide to U.S. taxation of international transactions
- A practical guide to U.S. taxation of international transactions
- A practical guide to the four-tiered documentation approach and contemporaneous documentation requirements in Japan for foreign multinationals
- A practitioner's concerns about the OECD's approach to hard-to-value intangibles
- A practitioner's guide to U.S. and OECD documentation specifications
- A primer on Italian transfer pricing
- A primer on the Russian transfer pricing regime
- A primer on transfer pricing
- A primer on valuing intangible assets using internal information
- A renewed interest in the modified resale price method for customs valuation
- A report on the OECD discussion draft on business restructurings
- A rethink of location-specific advantages with an analysis of the Chinese approach
- A review of transfer pricing case law in the pharmaceutical sector
- A rose by any other name ...? The OECD's proposed revised definition of intangibles
- A rose by any other name: smelling the flowers at the OECD's (last) resort
- A rose by any other name: smelling the flowers at the OECD's last resort
- A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part one
- A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part three
- A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part two
- A short guide to Croatia's tax system
- A short guide to the Angolan tax system
- A short guide to the Canadian tax system
- A short guide to the Georgian tax system
- A short guide to the Japanese tax system
- A short guide to the South African tax system
- A side effect of BEPS-driven changes : hiring, coordinating additional transfer pricing staff
- A sledgehammer to crack a nut : proposed changes to transfer pricing rules reach far further than anyone had cause to expect
- A statutory proposal for U.S. transfer pricing reform
- A step towards adopting an approach in line with BEPS measures : India revises its comments in the draft UN Manual
- A strategic tax approach for capital-importing countries under the arm's-length constraint
- A study of intercompany pricing : discussion draft, October 18, 1988
- A summary and analysis of recent revisions to Chapter 6 of the OECD Transfer Pricing Guidelines
- A summary of the OECD draft on the transfer pricing aspects of business restructurings
- A summary of the new German tax legislation
- A tale of two technologies : transfer pricing of intangibles in the digital economy
- A tax study of transfer pricing in China
- A tentative improvement : comments on OECD Discussion Draft on the transfer pricing of intangibles
- A theoretical examination of the arm's-length nature of cost sharing arrangements versus realistic alternatives
- A thoroughly modern menace
- A toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : including a supplementary report on addressing the information gaps on prices of minerals sold in an intermediate form
- A two-option compromise for intangibles pricing guidelines
- A useful life analysis of trade secrets for transfer pricing
- ABC der verdeckten Gewinnausschüttungen. Zusammenstellung der BFH- und FG-Rechtsprechung bis einschl. 1993
- ACIT v MSS India Pvt Ltd : ITA No 393/PN/07
- ALI-ABA course of study materials. "International Taxation", October 26-27, 1989, New York
- AMP expenditure, location savings and guarantee fee aspects of transfer pricing
- APA - Vorabverständigungsverfahren und Vorabzusagen über Verrechnungspreise
- APA : advanced pricing arrangement or a pricey aberration?
- APA developments
- APA guidance released by tax authorities
- APA in China : the end of cheap, the growth of affluence
- APA procedures in the United States and Canada : a side-by-side comparison
- APA programme accelerates
- APA programme introduced in Ireland
- APA-Verfahren in Österreich : rechtlicher Rahmen und erster Erfahrungsbericht = APA procedure in Austria : legal basis and first experiences
- APAs : the teenage years
- APAs and ATRs : the new Dutch regime in a European perspective
- APAs and the consequences of COVID-19
- APAs in Germany and Japan : comparison and discussion
- APAs in Hong Kong : a fast track check-up or protracted examination?
- APAs in Hungary, Poland and Russia
- APAs in the U.S. and Canada : guidance and practice since 1990
- APAs make their way to Romania
- APAs now available in Hungary
- APAs, transfer pricing studies may be insufficient for U.S. customs
- APAs: a chance for taxpayers
- APAs: the Portuguese perspective
- Aanbevelingen ter verbetering van het vestigingsklimaat voor ondernemingen : tribuut aan Jaap Bellingwout
- Aanvullende notitie op de tekst van de inleiding van Drs. H.A. Doek inzake "Verwaltungsgrundsätze zur Einkunftsabgrenzung bei international verbundenen Unternehmen"
- Abkehr von tradierten Verrechnungspreismethoden und Einführung einer weltweiten Mindestbesteuerung : Diskussion des Arbeitsprogramms für die Verabschiedung einer neuen "Weltsteuerordnung"
- Abnormal business management : business transactions which are deemed to be "abnormal" may be disregarded
- Abnormale en goedgunstige voordelen. Fiscale aspecten verbonden aan handelingen tegen "overprijs" respectievelijk "onderprijs"
- About corporate centres, inequality of arms, decrease in controversy and transparency of governments
- Abstaining from a controlled transaction : forgone profits and the arm's-length principle
- Accounting convergence challenges transfer pricing examination
- Accounting standard (ASC) 606 and transfer pricing - the devil is in the details
- Accurate delineation vs. recognition of intragroup loans
- Achieving U.S. transfer pricing objectives without creating a U.S. business for a foreign person : does re-risking a U.S. distributor or other U.S. person expose the foreign counter-party to U.S. source-basis tax ?
- Achieving transfer pricing com-PATA-bility
- Actes internationaux, législatifs et réglementaires - conventions internationales - conventions bilatérales fiscales - conventions franco- allemande (1959) - convention franco-néerlandaise (1973) - ne font pas obstacle à l'applicabilité de l'article 57 du CGI
- Action 13: transfer pricing documentation and country-by-country reporting
- Action 14 : resolving cross-border tax disputes through the mutual agreement procedure
- Action 8 BEPS guidance : use of valuation techniques to estimate arm's-length prices in intangible transfers
- Action 8-10: aligning transfer pricing outcomes with value creation
- Action plan to administer transfer pricing for 2012-2015
- Additional adjustments to be made in the wake of a transfer pricing adjustment
- Addressing base erosion and profit shifting
- Addressing base erosion and profit shifting
- Addressing challenges in the hard-to-value intangibles guidelines
- Addressing the economic downturn under existing transfer pricing methods
- Addressing the tax challenges of the economy - a possible answer in the proper application of the transfer pricing rules?
- Adjusting pricing methods for APAs in an economic downturn
- Administrative Court of Appeals case on netting subsidies and costs under cost-plus method
- Administrative law basics for transfer pricing practitioners
- Administrative principles on secondment : new principles for the audit of income allocation between internationally related companies in cases of employee secondments
- Adobe Systems Inc v Assistant Director of Income Tax and another : W.P.(C) Nos 2384/2013, 2385/2013 & 2390/2013
- Adoption of substantial amendments to transfer pricing legislation
- Advance Pricing Agreements
- Advance Pricing Agreements (APAs) im deutschen Steuerrecht - innerstaatliche Aspekte und Abkommensrecht
- Advance Pricing Agreements bzw. Verbindliche Auskünfte : Die künftigen deutschen Verwaltungsgrundsätze und die Studie der Europäischen Kommission
- Advance pricing agreement : Indian experience
- Advance pricing agreement law and practice in Colombia, Mexico, Peru and Venezuela
- Advance pricing agreement practice under the new rules
- Advance pricing agreement procedures : US vs. UK
- Advance pricing agreement procedures: US v. Japan
- Advance pricing agreement programme
- Advance pricing agreement programme introduced
- Advance pricing agreement under Revenue procedure 91-22
- Advance pricing agreements
- Advance pricing agreements
- Advance pricing agreements
- Advance pricing agreements
- Advance pricing agreements - Verfahren zur Vermeidung von Verrechnungspreiskonflikten : Plädoyer für die Schaffung spezieller Verfahrensvorschriften
- Advance pricing agreements - looking for transfer pricing certainty in uncertain times
- Advance pricing agreements : a big step towards certainty in the uncertain world of transfer pricing
- Advance pricing agreements : a global analysis
- Advance pricing agreements : are they the soluton to transfer pricing disputes?
- Advance pricing agreements : past, present and future
- Advance pricing agreements : stability for transfer pricing
- Advance pricing agreements : starting the process
- Advance pricing agreements : the UK perspective
- Advance pricing agreements : the experience so far
- Advance pricing agreements : the journey thus far
- Advance pricing agreements : the role of the economic study
- Advance pricing agreements : the way forward for India
- Advance pricing agreements and other alternatives for multinational corporations
- Advance pricing agreements and the principles of legality and equality : the problems surrounding contracts in tax law
- Advance pricing agreements and thin capitalization
- Advance pricing agreements in Canada
- Advance pricing agreements in China
- Advance pricing agreements in Germany
- Advance pricing agreements in Peru : are the new regulations effective?
- Advance pricing agreements in Turkey
- Advance pricing agreements in Turkey
- Advance pricing agreements in the United States : in a state of flux?
- Advance pricing agreements introduced
- Advance pricing agreements provide a safe harbor
- Advance pricing agreements under Rev. Proc. 91-22: some practical considerations
- Advance pricing agreements under pressure
- Advance pricing agreements: a UK perspective
- Advance pricing agreements: the IRS rediscovers alternative dispute resolution
- Advance pricing agreements: the role of the economic study
- Advance pricing arrangement reform in Australia : was it worth the wait?
- Advance pricing arrangement series : Americas
- Advance pricing arrangements
- Advance pricing arrangements : are Australia's recent reforms relevant to Canada?
- Advance pricing arrangements : program report
- Advance ruling explores meaning of "control" for transfer pricing purposes
- Advance rulings on transfer pricing in India - a tough call
- Advance tax rulings
- Advance tax rulings in Belgium
- Advance transfer pricing rulings: the Belgian case
- Advanced Pricing Agreements als Lösung für internationale Verrechnungspreiskonflikte?
- Advanced introduction to international tax law
- Advanced introduction to international tax law
- Advanced issues in international and European tax law
- Advancing tax certainty : the new OECD bilateral APA manual
- Advocacy and taxation in Canada
- Advocate General publishes Opinion in "Thin Cap GLO" case
- Africa's transfer pricing commitment
- African transfer pricing controversies of Swiss commodities companies
- After 'Lux Leaks' : welcome changes to Luxembourg's tax ruling practice
- After plastic surgery : the BEPS-proof Hungarian intellectual property regime
- Aftrek ter voorkoming van enkelvoudige belasting?
- Agency permanent establishment and commissionaire structures
- Agency permanent establishments
- Agent and principal: a new twist?
- Aggregation of transactions in transfer pricing : Glaxo and other cases
- Aggressive tax planning indicators : final report
- Ahead of its time by being late? The correlation between the atypical Brazilian transfer pricing rules and Amount B of the OECD Pillar One Proposal
- Aktuelle Aspekte der Unternehmensbesteuerung in der Finanzindustrie : Steuerfragen wegen geänderter Rahmenbedingungen
- Aktuelle Entwicklungen bei den Verrechnungspreisen
- Aktuelle Entwicklungen bei den internationalen Verrechnungspreisen
- Aktuelle Entwicklungen im Verhältnis von Paragr. 1 AStG und EU-Recht anhand von Fallbeispielen
- Aktuelle Entwicklungen in China im Bereich der Verrechnungspreise
- Aktuelle Steuerfragen im Verhältnis zwischen der Schweiz und den USA
- Aktuelle Verrechnungspreisentwicklungen in den Niederlanden : Anmerkungen zum Urteil des "Hoge Raad" vom 28.6.2002 und zur Zulässigkeit der sog. Palettenbetrachtung
- Aktuelle Änderungen im Steuerrecht zur Förderung der irischen Wirtschaft : Steuergesetzgebung in Irland
- Aktuelle Änderungen im deutschen internationalen Steuerrecht
- Aktuelles zum Fremdvergleichsgrundsatz
- Albania introduces new transfer pricing legislation
- Albanian Ministry of Finance issues instruction for implementation of new transfer pricing legislation
- Algemene aspecten van verrekenprijzen
- Aligning China R&D arrangements and transfer pricing in a post BEPS world
- Aligning transfer pricing outcomes with value creation, Actions 8-10 - 2015 final reports
- Allargamento UE : lo stato dell'arte per i paesi candidati
- Allocation of advertising expense : the LG India case
- Allocation of functions and risks within multinational enterprises : Australia
- Allocation of functions and risks within multinational enterprises : Austria
- Allocation of functions and risks within multinational enterprises : Germany
- Allocation of functions and risks within multinational enterprises : Israel
- Allocation of functions and risks within multinational enterprises : Italy
- Allocation of functions and risks within multinational enterprises : Japan
- Allocation of functions and risks within multinational enterprises : Netherlands
- Allocation of income and deductions among taxpayers under Section 482 of the United States Internal Revenue Code : alerting the courts to the role of contractual interpretation law in the transfer pricing arm's length comparability analysis
- Altera Corp v. Commissioner : keeping the IRS at arm's length under Sec. 482 and the Administrative Procedure Act
- Altera and the arm's-length standard : case for considering stock options
- Altera v. Commissioner - Administrative Procedure Act under siege?
- Altera, transfer pricing, and the costs of stock-based compensation
- Alternatieven voor arm's length pricing?
- Alternative Herangehensweise zur Bestimmung der fremdvergleichskonformen Vergütung eines Auftragsfertigers durch Annahme einer Darlehensbeziehung
- Alternative methods for determining arm's length intercompany prices
- Amazon Goldcrest project and the relevance of comparability analysis under the arm's length principle
- Amazon Inc., BEPS, and the new method of risk allocation : comparing U.S. jurisprudence and OECD approaches to risk allocation in the post-BEPS era of transfer pricing
- Amazon Luxembourg buy-in : post-litigation results of capital market and other methods
- Amazon and its lessons for transfer pricing professionals
- Amazon and the others : is "lex retro non agit" still alive? Static and dynamic interpretation and application of tax treaties and additional materials
- Amazon moves toward trial in high-profile case challenging IRS income method for valuing intangibles
- Amazon, challenging $2 billion cost sharing adjustment, says IRS relied on method rejected by tax court in Veritas
- Amended transfer pricing rules
- Amendments to TP legislation and new informative return
- Amendments to transfer pricing provisions
- Amendments to transfer pricing rules in 2012
- American offensive : targeting the foreign taxpayer
- Amount B - Vereinfachte Verrechnungspreisermittlung bei Basis-Marketing- und Vertriebsaktivitäten
- Amount B : the forgotten piece of the Pillar 1 jigsaw
- Amtshilfe in Bezug auf Verrechnungspreise : Umfang der vom ersuchten Staat zu liefernden Informationen : Rückblick auf das Urteil des Schweizerischen Bundesgerichts vom 13. 2. 2017, 2C_411/2016
- An Indian perspective on guarantee fees and transfer pricing
- An Indian perspective on recent OECD TP initiatives
- An OECD interpretation of Mexico's transfer pricing law, practice, and experience
- An analysis of China's draft transfer pricing documentation rules
- An analysis of Kenya's transfer pricing regime
- An analysis of some Apple state aid arguments
- An analysis of the OECD's discussion draft on profit splits
- An analysis of the Supreme Court judgment in the Vodafone case
- An analysis of the super-royalty provision of the Tax Reform Act of 1986
- An analysis of transfer pricing in Slovakia
- An approach to BEPS risk assessment : applying data analytics techniques to country-by-country reporting data
- An approach to quantifying intercompany transfers of risk
- An assessment of free trade zones from a transfer pricing perspective
- An assessment of the draft rule limiting the deduction of royalties
- An asset-based approach to the profit split method of international transfer pricing
- An economic adjustment for risk
- An economic analysis of the documentation of financial implications of the new Section 482 regulations
- An economic and strategic evaluation of the proposed Section 482 regulations
- An economic approach to transfer pricing for offshore business services
- An economic perspective on the best method rule : intercompany transfer pricing under the new Section 482 regulations
- An economist in the BALRM
- An economist's view of the Section 482 White Paper
- An empirical study of international transfer pricing by multinationals in the People's Republic of China
- An evaluation of BEPS Action 5
- An evaluation of IRS's 1993 transfer pricing and related penalty proposals: round three
- An evaluation of IRS's 1993 transfer pricing and related penalty proposals: round three
- An examination of German transfer pricing methodology
- An examination of the new U.S. transfer pricing proposals
- An examination of the new U.S. transfer pricing proposals
- An examination of transfer pricing in Colombia
- An exploratory study of transfer pricing practices by multinationals with international affiliates
- An important step forward : Guernsey introduces country-by-country reporting
- An improved tax regime for intangibles in the Netherlands
- An in-depth analysis of new transfer pricing documentation rules
- An in-depth analysis of published anonymized APA and APA request summaries under the revised Dutch tax ruling practice
- An indecent proposal: the U.S. attempt to fix cost sharing rules
- An integrated approach to formulating a transfer pricing strategy concerning marketing and distribution affiliates
- An integrated approach to transfer pricing, VAT and customs duty planning
- An international tax review : the U.S.-based multinational's annual checkup
- An introduction to the transfer pricing policy in Malaysia
- An introduction to transfer pricing in New Zealand
- An investor model for transfer pricing analysis
- An offshore transshipment company case : Indalex v. The Queen
- An old tale with some new perspectives : on taxation of royalty income relating to US-registered patents under the Korea-US Tax Treaty
- An optimal international transfer pricing system : a nonlinear multi-objective approach
- An outline of transfer pricing legislation and the enforcement in Japan
- An overview of the future Luxembourg intellectual property tax regime
- An overview of the temporary transfer pricing regulations
- An overview of transfer pricing in Kenya
- An overview of transfer pricing law and practice in the CIS
- An overview of transfer pricing legislation
- An unfortunate series of divergent views - service transactions as a transfer pricing dispute engine
- An update on the EU Joint Transfer Pricing Forum
- Analyse der aktuellen Rechtsprechung des BFH zur Verrechnungspreisbestimmung
- Analysing the OECD draft on intangibles