" ... 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 ...
This book offers an introduction to transfer pricing with particular reference to China, for those who are looking for an overview that can be rapidly comprehended and who value diagrammatic images as a vehicle for learning.
New Zealand companies with offshore parents or subsidiaries will find the book invaluable.
The thorough elaboration of the topics discussed, paired with clear and understandable writing, makes this new volume an excellent reference for both the experienced practitioner and the newcomer to the transfer pricing field.
Transfer pricing is the process in which monetary value is placed on the internal flows of goods and services within enterprises. It is applied in large and small organisations in...