Basic transfer pricing / (Record no. 11641)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01542nam a2200205Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250520100707.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250520s9999 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ 2305 .C36 2013 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Cañete, Elsa M. |
| Relator term | author |
| 245 #0 - TITLE STATEMENT | |
| Title | Basic transfer pricing / |
| Statement of responsibility, etc. | Elsa M. Canete |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Quezon City, Philippines : |
| Name of publisher, distributor, etc. | Rex Printing Company, Inc., |
| Date of publication, distribution, etc. | c2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xvii, 426 pages ; |
| Dimensions | 28 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1: Principles of Transfer Pricing -- Chapter 2: Legal Basics of Transfer Pricing -- Chapter 3: The Arms-Length Principles -- Chapter 4: Transfer Pricing Methods -- Chapter 5: Comparability Analysis -- Chapter 6: Comparability Adjustments -- Chapter 7: Understanding Related Party Transactions -- Chapter 8: Intra-Group Services and Cost Contribution Agreement -- Chapter 9: Valuation and Taxation of Intangibles -- Chapter 10: Business Restructuring -- Chapter 11: Advance Pricing Agreement Under the Mutual Agreement Procedures (MAP APA) -- Chapter 12: Documentation -- Chapter 13: Possible Industry Issues in Transfer Pricing -- Chapter 14: Assessment of Deficiency Income Tax Arising From Transfer Pricing Adjustments. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book explain the importance of adopting transfer pricing as a means to calculate the taxable base of income subject to tax involving transactions between related parties in both domestic and international jurisdictions. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | TRANSFER PRICING -- TAXATION -- LAW AND LEGISLATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Gen. Ed. - CBA | LRC - Annex II | National University - Manila | Filipiniana | 04/30/2015 | Donation | FIL HJ 2305 .C36 2013 c.1 | NULIB000009400 | 05/20/2025 | c.1 | 05/20/2025 | Books |