United States Commercial Law, Corporate & Business Taxes, Business Taxation Law, Federal (U.S.) Taxes, Tax Law - General & Miscellaneous, Foreign & International Taxes, United States - International Business, Foreign Commercial Law

Transfer Pricing Handbook

Name: Transfer Pricing Handbook
Author: Robert Feinschreiber
ISBN: 9780471406617

by Robert Feinschreiber

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Overview

This handbook provides a comprehensive analysis of the transfer pricing issues that affect taxpayers and tax collectors alike. It has a practical focus advising taxpayers about transfer pricing techniques and their consequences.
* Provides non-tax transfer pricing guidance on such issues as imported merchandise, customs-related issues, and customs appraisement
* Describes IRS penalties in detail
* Describes various transfer pricing methodologies
This core volume (ISBN 0471-406619) is supplemented annually.

The 2002 Supplement includes updates to both Transfer Pricing 3e and Transfer Pricing International. It contains:
* Two new chapters on Cost-Sharing Buy-Ins and Technology, Licensing, and Economic Issues in Transfer Pricing
* Complete revisions to chapters on New Zealand, Singapore, Belgium, Czech Republic, Russia, and South Africa. (with updates to Germany chapter)
* New Appendix containing information regarding Practice Note 7
This supplement updates the core volumes, Feinschreiber/Transfer Pricing Handbook, Third Edition (ISBN 0471-406619) and Transfer Pricing International: A Country by Country Guide (ISBN 0471-385239).

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Booknews

New edition of a two-volume set that provides an analysis of the transfer pricing issues that affect taxpayers and tax collectors alike. The practical focus has a U.S. perspective, encompassing companies doing business abroad and foreign companies doing business here. Feinschreiber, an attorney specializing in the field, presents 89 contributions that introduce practical aspects, legislative history, policy concerns, business issues and operational control; the evolving transfer pricing process itself; the traditional, comparable uncontrolled price, resale, and cost plus methods; new methodologies; intangibles and services; apportioning taxable income; the risks and consequences of penalties, as well as the contemporaneous documentation exclusion for the penalty; tax regulations for foreign- owned U.S. corporations; audits and litigations; and coordinating tax and non-tax issues. Annotation c. Book News, Inc., Portland, OR (booknews.com)