Search Results: transfer-pricing-answer-book-2016

Transfer Pricing Answer

Author: David B. Blair

Publisher: N.A

ISBN: 9781402426162

Category: Law

Page: 692

View: 4526

The phenomena of increasingly global business enterprises with valuable intangible property expose companies to transfer pricing enforcement by different countries around the world. Many of these countries are increasingly aggressive in enforcing their local transfer pricing rules, as they attempt to protect their tax revenue base. To avoid double taxation of the same income in this environment, companies often are required to deal with the highly specialized, bilateral treaty-based competent authority process developed to prevent double taxation at a time when trade mainly involved only two established countries. Even more challenging today, companies and tax authorities increasingly are faced with the potential for multiple taxation of the same income, as supply chains cross many borders and as the tax authorities of emerging countries become players in the global taxation process, and the resulting stresses, strains, and limitations of the bilateral treaty-based competent authority process have become more apparent. In light of the high-dollar risks presented by the increased enforcement efforts of tax authorities worldwide, the complexity of the ever-changing, inherently uncertain transfer pricing standards, and the continually evolving business models of businesses adapting to the constantly changing global economy, companies need practical guidance to permit them to develop and defend their transfer pricing strategies. Transfer Pricing Answer Book 2016 gives companies such guidance by discussing all aspects of transfer pricing, from initially planning a transfer pricing strategy, to alternative ways to defend the strategy from attack by two or more tax authorities, to resolving a case before competent authorities, to bringing a transfer pricing case to court. The book s non-technical discussion is presented in a question and answer format that will appeal to readers regardless of their prior level of experience or familiarity with taxes in general and transfer pricing in particular. Transfer Pricing Answer Book 2016 is an invaluable resource for company executives and their advisors who are seeking to better understand this important area of tax law that has become such an important economic facet of so many businesses."

Transfer Pricing Handbook

Guidance for the OECD Regulations

Author: Robert Feinschreiber,Margaret Kent

Publisher: John Wiley & Sons

ISBN: 1118376560

Category: Business & Economics

Page: 448

View: 9708

Learn OECD guidance on business taxation in multiple countries A business that is not aware of all of its exposure to the tax policy of each country in which it does business may find itself paying more in taxes that the share of profit it generates. The Organisation for Economic Co-operation and Development (OECD) seeks to reduce the risk of business taxation in multiple countries. Transfer Pricing Handbook explores how countries can apply the OECD Guidelines to tax businesses that conduct their endeavors in more than one country. It is the ultimate comprehensive guide for companies doing business globally. Helps companies properly price their goods and services for global markets Provides defenses for transfer pricing audits Provides standards for creating comparables that multijurisdictional tax administrations will accept Guides documentation requirements and timing issues If you're doing business in more than one country, Transfer Pricing Handbook is a must-have, essential guide for simplifying OECD regulations for your global company.

Transfer Pricing in a Post-beps World

Author: Michael Lang,Alfred Storck,Raffaele Petruzzi

Publisher: Eucotax Series on European Tax

ISBN: 9789041167101

Category: Law

Page: 240

View: 9995

EUCOTAX Series on European Taxation Volume 50 The OECD s Base Erosion and Profit Shifting (BEPS) project promises to make effective inroads into the much criticized corporate tax strategy known as aggressive transfer pricing, whereby the profitability of subsidiaries in different jurisdictions is managed via mispricing with the intent of minimizing the corporation s overall tax burden. Although the OECD BEPS project is an ongoing endeavor, its accomplishments to date and developing trends are discernible. This book, including contributions by outstanding and renowned transfer pricing experts both from practice and academia, analyses these trends, and proposes reforms which would ensure that transfer pricing outcomes are better aligned with economic activities and value creation, which achieves a more equitable distribution of profits among different countries. Each chapter is dedicated to specific sections of the OECD s BEPS Action Plan. Among the topics and issues covered are the following: arm s length principle and its ongoing development; allocation of risk and recharacterization; intangibles (both license model and cost contribution arrangements); interest deductions and intra-group financing; low value-adding services; commissionaire arrangements and low-risk distributors; attribution of profits to permanent establishments; documentation requirements (including Country-by-Country Reporting). Within these topics, measures to identify the commercial and financial relationships inside multinational enterprises, to accurately delineate actual transactions, as well as guidance on defining risk and its allocation among entities of a multinational enterprise are discussed. The book is based on papers presented and discussed at the first Global Transfer Pricing Conference hosted in February 2016 by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The most up-to-date and thorough consideration of transfer pricing yet published, this book will prove invaluable for all parties currently facing questions related to transfer pricing in a post-BEPS world, especially those in charge of finding an ideal answer to them: academics, practitioners (including in-house and advisory counsel), international organizations, CEOs and CFOs of multinational enterprises, and government officials who are tax and transfer pricing experts. "

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017

Author: OECD

Publisher: OECD Publishing

ISBN: 9264265120

Category:

Page: 608

View: 7051

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.

Transfer Pricing Developments Around the World 2017

Author: Michael Lang

Publisher: N.A

ISBN: 9789041183750

Category: Law

Page: 240

View: 4262

Transfer Pricing Developments Around the World 2017 presents and analyzes relevant developments around the world in transfer pricing. Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to grow worldwide at every level of government and international policy, with far-reaching impact on countries' legislations, administrative guidelines, and jurisprudence. Emerging from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book offers eight topic-based chapters by seventeen renowned international experts on transfer pricing. What's in this book: This book helps in defining the line that should be drawn to distinguish genuine transfer pricing issues from other anti-avoidance measures and covers topics such as the following: Global Transfer Pricing Developments Transfer Pricing Developments in the European Union (including EU Joint Transfer Pricing Forum) Transfer Pricing Developments in the United States Transfer Pricing Developments at the United Nations Recent Developments on Transfer Pricing and Intra-group Financing Recent Developments on the Profit Split Method Recent Developments on Attribution of Profits to Dependent Agent Permanent Establishments Recent Developments on a Toolkit for Developing Countries The intense work of international organizations, such as OECD, the UN, the EU, the World Customs Organization, the World Bank, the International Monetary Fund, is thoroughly analyzed in this book. How this will help you: As the first in-depth, issue-by-issue analysis of the current state of developments in transfer pricing, this book offers solutions to complex transfer pricing issues raised. The detailed analysis will be of immeasurable value to the various players, including international organizations, the business community and advisory firms, corporate CEOs and CFOs, and government officials, as well as to tax lawyers, in-house counsel, and interested academics in facilitating an efficient dialogue and coordinated approach to transfer pricing in the future.

Transfer Pricing Aspects of Inta-Group Financing

Author: Raffaele Petruzzi

Publisher: N.A

ISBN: 9789041167323

Category:

Page: 336

View: 7808

EUCOTAX Series on European Taxation Volume 47 Transfer Pricing Aspects of Intra-Group Financing provides one of the first in-depth analyses of the current worldwide working of transfer pricing in intra-group financing, and its resonance in law. For corporate managers, maximization of profits and market value of the company are prime objectives. The logical working out of this principle in multinational enterprises has led to an intense focus on transfer pricing between related companies, principally because of the very attractive tax advantages obtainable. Inevitably, numerous countries have established transfer pricing legislation designed to combat the distortions and manipulations that are inherent in such transactions. This book presents solutions to issues that are related to transfer pricing and intra-group financing, by combining an academic and a practical approach. This important book presents the relevant issues related to loans, financial guarantees, and cash pooling and analyses an innovative possible approach to these issues. The book also describes new methodologies that can be implemented in practice, in order to make intra-group financing more compliant with efficient corporate financing decisions and the generally accepted OECD arm's length principle. What's in this book: Comparing tax measures implemented in corporate tax law systems of forty countries, this study investigates aspects such as: corporate finance theories, studies, and surveys regarding financing decisions; application of the arm's length principle to limit the deductibility of interest expenses; impact of the OECD's Base Erosion and Profit Shifting (BEPS) project; transfer pricing issues related to intra-group financing; credit risk in corporate finance; rationales utilized by credit rating agencies; and the assessment of arm's length nature of intra-group financing. The author describes ways in which the application of the arm's length principle can be strengthened, and how the related risk of distortion and manipulation can be minimized. The solutions and methodologies proposed are applicable to any business sector. How this will help you: Given that determination of the arm's length nature of transactions between related companies is one of the most difficult tasks currently faced by taxpayers and tax administrations around the world, this thorough assessment and analysis will prove extraordinarily useful for in-house and advisory practitioners, corporate officers, academics, international organizations, and government officials charged with finding effective responses to the serious issues raised. In addition to its well-researched analysis, the book's comparative overview of how loans, financial guarantees, and cash pooling are currently addressed by the OECD Member States and their national courts is of great practical value in corporate decision-making.

Guide to International Transfer Pricing

Law, Tax Planning and Compliance Strategies

Author: Duff & Phelps

Publisher: Kluwer Law International

ISBN: 9789041161246

Category: International business enterprises

Page: 1010

View: 5524

The pricing of goods, services, intangible property and financial instruments within a multi-divisional organization, particularly in regard to cross-border transactions, has emerged as one of the most contentious areas of international tax law. This is due in no small measure to the rise of transfer pricing regulations as governments seek to stem the flow of their tax revenue from their jurisdictions. This thoroughly practical work provides guidance on an array of critical transfer pricing issues. The guide's relevance is further enhanced by the inclusion of country chapters covering domestic transfer pricing issues in a variety of key national jurisdictions.

Transfer Pricing and Developing Economies

A Handbook for Policy Makers and Practitioners

Author: Joel Cooper,Randall Fox,Jan Loeprick,Komal Mohindra

Publisher: World Bank Publications

ISBN: 1464809704

Category: Business & Economics

Page: 388

View: 2438

Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.

Ogilvy on Advertising

Author: David Ogilvy

Publisher: Vintage

ISBN: 0804170053

Category: Social Science

Page: 224

View: 4395

A candid and indispensable primer on all aspects of advertising from the man Time has called "the most sought after wizard in the business." Told with brutal candor and prodigal generosity, David Ogilvy reveals: • How to get a job in advertising • How to choose an agency for your product • The secrets behind advertising that works • How to write successful copy—and get people to read it • Eighteen miracles of research • What advertising can do for charities And much, much more.

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010

Author: OECD

Publisher: OECD Publishing

ISBN: 9264090185

Category:

Page: 372

View: 4454

The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, the valuation, for tax purposes, of cross-border transactions between associated enterprises.

QuickBooks 2016: The Missing Manual

The Official Intuit Guide to QuickBooks 2016

Author: Bonnie Biafore

Publisher: "O'Reilly Media, Inc."

ISBN: 1491935626

Category: BUSINESS & ECONOMICS

Page: 822

View: 712

How can you make your bookkeeping workflow smoother and faster? Simple. With QuickBooks 2016: The Missing Manual (which covers the Windows version of QuickBooks), you’re in control: you get step-by-step instructions on how and when to use specific features, along with basic bookkeeping and accounting advice to guide you through the learning process. Discover new and improved features like the Insights dashboard and easy report commenting. The important stuff you need to know: Get started fast. Quickly set up accounts, customers, jobs, and invoice items. Follow the money. Track everything from billable and unbillable time and expenses to income and profit. Keep your company financially fit. Examine budgets and actual spending, income, inventory, assets, and liabilities. Gain insights. Open a dashboard that highlights your company’s financial activity and status the moment you log in. Spend less time on bookkeeping. Create and reuse bills, invoices, sales receipts, and timesheets. Find key info. Use QuickBooks’ Search and Find features, as well as the Vendor, Customer, Inventory, and Employee Centers.

Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS

Author: Ravikant Gupta

Publisher: Bloomsbury Publishing

ISBN: 938614171X

Category: Business & Economics

Page: 532

View: 3662

About the book The growing importance of the intangible assets in the global economy coupled with expanding international intra-firm trade, has meant that transfer pricing issues concerning intangibles have assumed critical importance for both the Multi National Enterprises as well as Tax authorities. The identification, accounting & valuation of intangibles is a challenging and evolving field. This volume details the various such issues and concerns from both industry and revenue perspective. Further, the contemporary issues of digital economy, tax planning, BEPS, GAAR have also been extensively dealt with. Key features · Explains in detail the meaning of various types of intangibles as defined in Income Tax Act. · Discusses the various possible methodologies for valuing the intangibles including the typical and residual methods · Accounts for all the relevant changes suggested by the OECD in the BEPS Action Point 8-10 report regarding intangibles · Valuation of Highly Uncertain as well Hard-to-Value Intangibles · Relevant Features of and taxation challenges posed by Digital economy · Various possible techniques of Tax Planning adopted by the Multi-national Enterprises · All the BEPS Action Point Reports along with recommendations as adopted globally as well as in India including Thin Capitalisation, PoEM, Equalisation Levy, amended DTAAs with Mauritius, Cyprus & Singapore {Updated upto Finance Bill, 2017 (India)} · Transfer Pricing Aspects of CCAs, Intra-group Services & Business Restructuring including issue of indirect transfers · Discussion on General Anti Avoidance Rules, to be implemented in India from 01/04/2017 · Famous and important global and Indian case laws with regard to intangibles · Detailed discussion on issue of AMP expenses & marketing intangibles

Control System Design

An Introduction to State-Space Methods

Author: Bernard Friedland

Publisher: Courier Corporation

ISBN: 048613511X

Category: Science

Page: 528

View: 1074

Introduction to state-space methods covers feedback control; state-space representation of dynamic systems and dynamics of linear systems; frequency-domain analysis; controllability and observability; shaping the dynamic response; more. 1986 edition.

CIMA Official Exam Practice Kit Performance Management

2010 Edition

Author: Jo Avis

Publisher: Butterworth-Heinemann

ISBN: 0080961533

Category: Business & Economics

Page: 228

View: 789

CIMA EXAM PRACTICE KITS ARE THE ONLY PRACTICE MATERIALS ENDORSED BY CIMA Fully updated for the new 2010 syllabus examinations, the CIMA Official Exam Practice Kit contains a bank of questions to help you prepare for your examination. Supplementing the Official Learning System, this Exam Practice Kit focuses purely on applying what has been learned to pass the exam. It is ideal for independent study or tutored revision courses, helping you to prepare with confidence for exam day and pass the new syllabus first time. The CIMA Exam Practice Kit includes: • Exam standard multiple choice questions • detailed explanations or calculations for each answer, showing why the answer is correct • Type and weighting of questions which match the format of the exam • CBA style mock paper • Tailor-made design closely following the structure of the CIMA learning system and CIMA’s learning outcomes OFFICIALLY BY CIMA AND WRITTEN BY LEADING CIMA TUTORS, THE EXAM PRACTICE KITS PROVIDE A VALUABLE INSIGHT ON HOW TO SCORE TOP MARKS

Winning the Tax Wars

Tax Competition and Cooperation

Author: Brigitte Alepin,Blanca Moreno-Dodson,Louise Otis

Publisher: Kluwer Law International

ISBN: 9789041194602

Category: Law

Page: 210

View: 8291

This book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of profits have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Increased competition among governments for revenues and investment has led to a 'tax war', with some countries? rates and policies potentially conflicting with international projects such as base erosion and profit shifting (BEPS). Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces for the battle.

Dealing Effectively with the Challenges of Transfer Pricing

Author: OECD

Publisher: OECD Publishing

ISBN: 9264169466

Category:

Page: 106

View: 2970

This report addresses the practical administration of transfer pricing programmes by tax administrations.

The Last Four Days of Paddy Buckley

Author: Jeremy Massey

Publisher: Riverhead Books (Hardcover)

ISBN: 1101983388

Category: FICTION

Page: 304

View: 1327

A dark and unexpected novel about a Dublin undertaker who finds himself on the wrong side of the Irish mob. Paddy Buckley is a grieving widower who has worked for years for Gallagher's, a long-established--some say the best--funeral home in Dublin. One night driving home after an unexpected encounter with a client, Paddy hits a pedestrian crossing the street. He pulls over and gets out of his car, intending to do the right thing. As he bends over to help the man, he recognizes him. It's Donal Cullen, brother of one of the most notorious mobsters in Dublin. And he's dead. Shocked and scared, Paddy jumps back in his car and drives away before anyone notices what's happened. The next morning, the Cullen family calls Gallagher's to oversee the funeral arrangements. Paddy, to his dismay, is given the task of meeting with the grieving Vincent Cullen, Dublin's crime boss, and Cullen's entourage. When events go awry, Paddy is plunged into an unexpected eddy of intrigue, deceit, and treachery. By turns a thriller, a love story, and a black comedy of ill manners, The Last Four Days of Paddy Buckley is a surprising, compulsively readable debut novel. From the Hardcover edition.

Exam Ref 70-742 Identity with Windows Server 2016

Author: Andrew Warren

Publisher: Microsoft Press

ISBN: 0735697558

Category: Computers

Page: 400

View: 1995

Prepare for Microsoft Exam 70-742—and help demonstrate your real-world mastery of Windows Server 2016 identity features and functionality. Designed for experienced IT professionals ready to advance their status, Exam Ref focuses on the critical-thinking and decision-making acumen needed for success at the MCSA level. Focus on the expertise measured by these objectives: · Install and configure Active Directory Domain Services (AD DS) · Manage and maintain AD DS · Create and manage Group Policy · Implement Active Directory Certificate Services (AD CS) · Implement identity federation and access solutions This Microsoft Exam Ref: · Organizes its coverage by exam objectives · Features strategic, what-if scenarios to challenge you · Assumes you have experience working with Windows Server, Windows clients, and virtualization; are familiar with core networking technologies, and are aware of basic security best practices

International Transfer Pricing

Author: Richard Sansing

Publisher: Now Publishers

ISBN: 9781601988942

Category: Business & Economics

Page: 80

View: 9550

International Transfer Pricing reviews this important literature emphasizing the accounting and tax practitioner literatures, while incorporating the most important contributions from the economics and legal research literatures.

Originals

How Non-Conformists Move the World

Author: Adam Grant

Publisher: Penguin

ISBN: 014312885X

Category: Business & Economics

Page: 336

View: 8684

"Using surprising studies and stories spanning business, politics, sports, and entertainment, Grant explores how to recognize a good idea, speak up without getting silenced, build a coalition of allies, choose the right time to act, and manage fear and doubt; how parents and teachers can nurture originality in children; and how leaders can fight groupthink to build cultures that welcome dissent"--

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