A dozen leading transfer pricing professionals from Baker & McKenzie, Deloitte, Ernst & Young, KPMG and PricewaterhouseCoopers offer their advice and insights on how to navigate complex issues in Australia, China, Hong Kong, India, Japan, and Singapore. Topics discussed include: application of safe harbor provisions in Australia, understanding Japan's new documentation requirements, strategies to minimize transfer pricing risk in India, implications of recent court decisions in Hong Kong, valuing intra-group services in Singapore, and how to apply the Best Method Rule in China. The book includes English translations of China and Japan's implementing regulations, and overview of the transfer pricing analysis process, and a glossary of transfer pricing terminology.
" ... describes the considerations in deciding whether affiliated parties that are developing intangible property should use a cost-sharing arrangement (CSA) to share the costs of development and allocate ownership of such property.
" ... discusses the factors to consider in deciding whether to seek an advance pricing agreement (APA), and details the considerations to take into account and the steps to take at each stage of the APA process, including the pre-filing ...
In addition to the theory of transfer pricing, this practical handbook explains how to implement transfer pricing models in global multinationals, how to monitor transactions to ensure compliance and how to create transfer pricing ...
This book gives an overview of transfer pricing in Japan.
The Transfer Pricing Law Review
Guide to International Transfer Pricing: Best Practices and the OECD Guidelines