| 000 | 01542nam a2200205Ia 4500 | ||
|---|---|---|---|
| 003 | NULRC | ||
| 005 | 20250520100707.0 | ||
| 008 | 250520s9999 xx 000 0 und d | ||
| 040 | _cNULRC | ||
| 050 | _aHJ 2305 .C36 2013 | ||
| 100 |
_aCañete, Elsa M. _eauthor |
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| 245 | 0 |
_aBasic transfer pricing / _cElsa M. Canete |
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| 260 |
_aQuezon City, Philippines : _bRex Printing Company, Inc., _cc2013 |
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| 300 |
_axvii, 426 pages ; _c28 cm. |
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| 504 | _aIncludes index. | ||
| 505 | _aChapter 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 | _aThis 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 | _aTRANSFER PRICING -- TAXATION -- LAW AND LEGISLATION | ||
| 942 |
_2lcc _cBK |
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| 999 |
_c11641 _d11641 |
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