" ... 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 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.
Guide to International Transfer Pricing: Best Practices and the OECD Guidelines