Basic transfer pricing / Elsa M. Canete

By: Material type: TextTextPublication details: Quezon City, Philippines : Rex Printing Company, Inc., c2013Description: xvii, 426 pages ; 28 cmSubject(s): LOC classification:
  • HJ 2305 .C36 2013
Contents:
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.
Summary: 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.
Item type: Books
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Holdings
Item type Current library Home library Collection Call number Copy number Status Date due Barcode
Books Books National University - Manila LRC - Annex II Filipiniana Gen. Ed. - CBA FIL HJ 2305 .C36 2013 c.1 (Browse shelf(Opens below)) c.1 Available NULIB000009400

Includes index.

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.

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.

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