Asia-Pacific Transfer Pricing Handbook

Informationen zum Autor Robert Feinschreiber (Key Biscayne, FL) is an attorney with Feinschreiber and Associates. He has had numerous career highlights (e.g., youngest full-time law professor in the United States when appointed (Wayne State University), age 23; member of the litigation team for the first Asian transfer pricing case (Toyota)). In addition, he is a consultant with the United Nations (Brazil, China, and Russia). Feinschreiber is on the editorial board of Wolters Kluwer - CCH, and Thomson - RIA. He has written over 25 books and is the co-editor of Corporate Business Taxation Monthly (CCH). He speaks at numerous conferences in the United States and Asia. Margaret Kent (Key Biscayne, FL) is an attorney with Feinschreiber and Associates. She focuses on law and international taxation. She has been involved in a number of international transactions (i.e., structured the termination of the $2 billion per year aid from Russia to Cuba; structured transfer pricing in Latin America: Argentina, Chile, Colombia, Costa Rica, and Venezuela). Kent is also the co-editor of Corporate Business Taxation Monthly (CCH). Klappentext An overarching look at transfer pricing regimes in Asia-Pacific countries and what they mean for foreign businessesA comprehensive guide for companies doing business globally, Asia-Pacific Transfer Pricing Handbook explains the policies and practices that Asia-Pacific countries employ with regards to taxing foreign businesses. The only book that analyzes and guides companies through the often complex transfer pricing rules in place in Asian-Pacific nations, the book explains how authorities in fifteen countries, including ASEAN, India, New Zealand, Japan, and South Korea, tax any company doing business within their borders.Helping foreign companies to properly price their goods and services for global markets, providing defenses for transfer pricing audits, explaining standards for creating comparables that multijurisdictional tax administrations will accept, explaining documentation requirements and timing issues, and creating awareness about inadvertently becoming a permanent establishment, Asia-Pacific Transfer Pricing Handbook is an essential resource for doing business abroad.* Provides comprehensive, accessible information on transfer pricing in Asia-Pacific countries* Covers fifteen Asia-Pacific countries, including all ASEAN countries, giving readers unparalleled exposure to the different transfer pricing arrangements across the region* Explains how companies doing business abroad should price their goods and services for global markets to remain in accordance with the lawA complete and comprehensive guide to transfer pricing and its implications for firms and accountants operating in the Asia-Pacific region, Asia-Pacific Transfer Pricing Handbook explains everything foreign companies need to know about doing business abroad. Zusammenfassung An overarching look at transfer pricing regimes in Asia-Pacific countries and what they mean for foreign businesses A comprehensive guide for companies doing business globally, Asia-Pacific Transfer Pricing Handbook explains the policies and practices that Asia-Pacific countries employ with regards to taxing foreign businesses. Inhaltsverzeichnis Preface xxi PART ONE: COUNTRY-BY-COUNTRY ANALYSIS 1 Chapter 1 Introduction 3 Part One: Country-by-Country Analysis 3 Part Two: Advanced Applications 4 Chapter 2 Australia's Risk Assessment Transfer Pricing Approach 7 Introductory Issues 8 Transfer Pricing Reviews 8 Documentation Requirements 10 Preparation of the Documentation File 11 Applying the Arm's Length Principle 13 Simplified Approach to Doing a Benchmarking Study 13 Four Steps for Testing International Transfer Prices 14 Decision Tree 16 How the ATO...

Sommario

Preface xxi
 
PART ONE: COUNTRY-BY-COUNTRY ANALYSIS 1
 
Chapter 1 Introduction 3
 
Chapter 2 Australia's Risk Assessment Transfer Pricing Approach 7
 
Chapter 3 Profit Attribution for a Dependent
 
Chapter 4 Australia's Advance Pricing Arrangement Program 49
 
Chapter 5 China Implements Transfer Pricing Procedures 55
 
Chapter 6 Reporting Related Party Transactions in China 105
 
Chapter 7 Hong Kong Advance Ruling Cases: Taxability of Profits 121
 
Chapter 8 Hong Kong Transfer Pricing Guidelines 143
 
Chapter 9 Hong Kong Challenges Abusive Tax Schemes 175
 
Chapter 10 Winning Hong Kong's Landmark Transfer Pricing Case 185
 
Chapter 11 Transfer Pricing Litigation in India 205
 
Chapter 12 PE Issues Impact Indian Transfer Pricing 217
 
Chapter 13 Taxation of Travel Services in India 239
 
Chapter 14 Transfer Pricing in Indonesia 247
 
Chapter 15 Japan's Directive on Transfer Pricing Operations 251
 
Chapter 16 Selecting the Arm's Length Price in Japan 289
 
Chapter 17 Applying Japanese Intangible Transfer Pricing Methods 327
 
Chapter 18 Japanese Profi t Split Transfer Pricing Methods 345
 
Chapter 19 Japanese Guidelines Address Diverse Transfer Pricing Issues 373
 
Chapter 20 Malaysia Advance Ruling Guidelines 387
 
Chapter 21 Malaysia Transfer Pricing Guidelines 401
 
Chapter 22 New Zealand Transfer Pricing Developments 439
 
Chapter 23 Philippine Transfer Pricing Regulations 457
 
Chapter 24 Singapore Implements Advance
 
Chapter 25 Singapore Transfer Pricing Consultation Process 475
 
Chapter 26 Singapore Transfer Pricing Guidelines 481
 
Chapter 27 Singapore Transfer Pricing Guidelines for Related Party Loans and Services 493
 
Chapter 28 South Korea Transfer Pricing 507
 
Chapter 29 Sri Lanka Transfer Pricing 527
 
Chapter 30 Taiwan Transfer Pricing 539
 
Chapter 31 Thailand Transfer Pricing 547
 
Chapter 32 Vietnam Transfer Pricing 559
 
PART TWO: ADVANCED APPLICATIONS 565
 
Chapter 33 Services Transfer Pricing in Hong Kong and in Singapore 567
 
Chapter 34 Permanent Establishment Parameters: Hong Kong versus India 585
 
Chapter 35 Pacific Tax Administrators Coordinate Transfer Pricing Documentation 591
 
Chapter 36 Shared Services and Cost Pooling Arrangements in the United States and Singapore 605
 
Chapter 37 South Korea-Japan Bilateral Investment Treaty 623
 
Chapter 38 China-Taiwan Trade 629
 
Chapter 39 Malaysia-Singapore Allocation Keys 643
 
Chapter 40 Permanent Establishment Parameters 659
 
About the Authors 671
 
Index 673

Dettagli sul prodotto

• Autori: Feinschreiber, R Feinschreiber, Rober Feinschreiber, Robert Feinschreiber, Robert (Feinschreiber & Associates Feinschreiber, Robert Kent Feinschreiber, Robert/ Kent Feinschreiber, Feinschreiber Robert, FEINSCHREIBER ROBERT KENT MARGAR, KENT, Margaret Kent, Kent Margaret
• Editore: Wiley, John and Sons Ltd
• Lingue: Inglese
• Formato: Copertina rigida
• Pubblicazione: 04.01.2013
• EAN: 9781118359372
• ISBN: 978-1-118-35937-2
• Pagine: 720
• Serie: Wiley Corporate F&A; Wiley Corporate F&A (Unnumbere; Wiley Corporate F&A; Wiley Corporate F&A (Unnumbere
• Categorie: Guide e manuali > Diritto, professione, finanze > Imposte; Scienze sociali, diritto, economia > Economia > Economia aziendale; Rechnungswesen, Besteuerung, Steuer, Accounting, Taxation, Asien /Finanzwirtschaft, Finanzpolitik