{"product_id":"transfer-pricing-handbook-isbn-9781118347614","title":"Transfer Pricing Handbook","description":"\u003cb\u003eLearn OECD guidance on business taxation in multiple countries\u003c\/b\u003e  \u003cp\u003eA 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. \u003ci\u003eTransfer Pricing Handbook\u003c\/i\u003e 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.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eHelps companies properly price their goods and services for global markets\u003c\/li\u003e \u003cli\u003eProvides defenses for transfer pricing audits\u003c\/li\u003e \u003cli\u003eProvides standards for creating comparables that multijurisdictional tax administrations will accept\u003c\/li\u003e \u003cli\u003eGuides documentation requirements and timing issues\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eIf you're doing business in more than one country, \u003ci\u003eTransfer Pricing Handbook\u003c\/i\u003e is a must-have, essential guide for simplifying OECD regulations for your global company.\u003c\/p\u003e \u003cp\u003ePreface xvii\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart I: Basic Transfer Pricing Standards 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Introduction 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eControl 4\u003c\/p\u003e \u003cp\u003eTax Havens 5\u003c\/p\u003e \u003cp\u003eComplexities 5\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: Arm’s Length Principle 7\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGeneral Explanation of the Arm’s Length Principle 8\u003c\/p\u003e \u003cp\u003eFormal Statement as to the Arm’s Length Principle 10\u003c\/p\u003e \u003cp\u003eComparability Considerations 11\u003c\/p\u003e \u003cp\u003eRationale behind the Arm’s Length Principle 11\u003c\/p\u003e \u003cp\u003eCompensation Issues 12\u003c\/p\u003e \u003cp\u003eApplying the Arm’s Length Principle to Contribution Analysis 13\u003c\/p\u003e \u003cp\u003eOligopolistic Conditions 14\u003c\/p\u003e \u003cp\u003eTransactions That Independent Enterprises Would Not Undertake 15\u003c\/p\u003e \u003cp\u003eAdministrative Burdens of the Arm’s Length Principle 15\u003c\/p\u003e \u003cp\u003eMaintaining the Arm’s Length Principle as the International Consensus 16\u003c\/p\u003e \u003cp\u003eRejection of Alternative Transfer Pricing Approaches 17\u003c\/p\u003e \u003cp\u003eNotes 18\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: Arm’s Length Range 19\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSingle-Figure Approach to the Arm’s Length Range 19\u003c\/p\u003e \u003cp\u003eReliability Requirement 20\u003c\/p\u003e \u003cp\u003eComparability Considerations 20\u003c\/p\u003e \u003cp\u003eConsequences of Applying More Than One Transfer Pricing Method 21\u003c\/p\u003e \u003cp\u003eSelecting the ‘‘Most Appropriate Point’’ in the Range 22\u003c\/p\u003e \u003cp\u003eExtreme Results: Comparability Considerations 23\u003c\/p\u003e \u003cp\u003eNotes 24\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Safe Harbor Simplification 27\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSafe Harbor Burdens and Benefits 28\u003c\/p\u003e \u003cp\u003eDefining ‘‘Safe Harbor’’ 29\u003c\/p\u003e \u003cp\u003eScope of the Safe Harbor Provisions 30\u003c\/p\u003e \u003cp\u003eHow Arbitrary are the Safe Harbor Provisions? 31\u003c\/p\u003e \u003cp\u003eFactors Supporting the Use of Safe Harbors 31\u003c\/p\u003e \u003cp\u003eProblems That Safe Harbors Present 33\u003c\/p\u003e \u003cp\u003eMultiple Jurisdictions 39\u003c\/p\u003e \u003cp\u003ePossibility of Opening Avenues for Tax Planning 40\u003c\/p\u003e \u003cp\u003eStatistical Data and a Safe Harbor Example 40\u003c\/p\u003e \u003cp\u003eUndertaxation 41\u003c\/p\u003e \u003cp\u003eSafe Harbor Principles 41\u003c\/p\u003e \u003cp\u003eEquity and Uniformity Issues 41\u003c\/p\u003e \u003cp\u003eRecommendations as to the Use of Safe Harbors 42\u003c\/p\u003e \u003cp\u003eSafe Harbors as Surrender of the Tax Administration’s Discretionary Power 43\u003c\/p\u003e \u003cp\u003eFlexible Practices 43\u003c\/p\u003e \u003cp\u003eCountry-Specific Practices 44\u003c\/p\u003e \u003cp\u003eComprehensive Example 44\u003c\/p\u003e \u003cp\u003eNotes 45\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Modifying Safe Harbor Simplification 47\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Study 47\u003c\/p\u003e \u003cp\u003eEleven Specific Transfer Pricing Measures 48\u003c\/p\u003e \u003cp\u003eNotes 55\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Global Formulary Apportionment 57\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eProfit Split Methodologies 58\u003c\/p\u003e \u003cp\u003eGlobal Dealing 58\u003c\/p\u003e \u003cp\u003eAttack on Global Formulary Apportionment 58\u003c\/p\u003e \u003cp\u003eImpact of the Arm’s Length Principle 59\u003c\/p\u003e \u003cp\u003eComparing Global Formulary Apportionment with the Arm’s Length Principle 60\u003c\/p\u003e \u003cp\u003eDouble Taxation 60\u003c\/p\u003e \u003cp\u003eLack of a Common Accounting System 61\u003c\/p\u003e \u003cp\u003eFactor Selection 62\u003c\/p\u003e \u003cp\u003eTransitional Issues 62\u003c\/p\u003e \u003cp\u003eEconomic Issues 62\u003c\/p\u003e \u003cp\u003eImpact of Exchange Rate Movements 63\u003c\/p\u003e \u003cp\u003eCompliance Costs and Data Requirements 63\u003c\/p\u003e \u003cp\u003eValuation Difficulties 64\u003c\/p\u003e \u003cp\u003eSeparate Entity Approach versus Global Formulary Apportionment 64\u003c\/p\u003e \u003cp\u003eBilateral Tax Treaties 65\u003c\/p\u003e \u003cp\u003eMembers of the Multinational Group Excluded from Global Formulary Apportionment 65\u003c\/p\u003e \u003cp\u003eOECD’s Rejection of Non–Arm’s Length Methods 66\u003c\/p\u003e \u003cp\u003eSafe Harbors 66\u003c\/p\u003e \u003cp\u003eNotes 67\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart II: Transfer Pricing Methodologies 69\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Transactional Profit Split Measures 71\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTransactional Profit Split Method Concepts 72\u003c\/p\u003e \u003cp\u003eStrengths and Weaknesses of the Transactional Profit Split Method 73\u003c\/p\u003e \u003cp\u003eAvailability of Comparables in Applying the Transactional Profit Split Method 74\u003c\/p\u003e \u003cp\u003eImportance of Functional Analysis in Applying Transactional Profit Split Methods 74\u003c\/p\u003e \u003cp\u003eTransactional Profit Split Method Weaknesses 75\u003c\/p\u003e \u003cp\u003eApplying Transactional Profit Split Methods 76\u003c\/p\u003e \u003cp\u003eGuidelines Profit Splitting Approaches 77\u003c\/p\u003e \u003cp\u003eDetermining the Combined Profits to Be Split 79\u003c\/p\u003e \u003cp\u003eActual Profits versus Projected Profits 80\u003c\/p\u003e \u003cp\u003eDifferent Profit Measures When Applying the Transactional Profit Split 81\u003c\/p\u003e \u003cp\u003eHow to Split the Combined Profits 82\u003c\/p\u003e \u003cp\u003eReliance on Comparable Uncontrolled Transactions Data 83\u003c\/p\u003e \u003cp\u003eAllocation Keys 83\u003c\/p\u003e \u003cp\u003eReliance on Internal Data 86\u003c\/p\u003e \u003cp\u003eConclusions as to Transactional Profit Split Methods 88\u003c\/p\u003e \u003cp\u003eNotes 89\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: Profit Split Illustrations 91\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThree Basic Assumptions 91\u003c\/p\u003e \u003cp\u003eThree Residual Profit Split Alternatives 92\u003c\/p\u003e \u003cp\u003eCommentary 96\u003c\/p\u003e \u003cp\u003eNotes 97\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: Residual Profit Split Examples 99\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePresumptions and Preconditions 99\u003c\/p\u003e \u003cp\u003eEssential Factual Pattern Conflict 100\u003c\/p\u003e \u003cp\u003eFunctional Activities 100\u003c\/p\u003e \u003cp\u003eSelecting Transfer Pricing Approaches 101\u003c\/p\u003e \u003cp\u003eApplying the Residual Profit Split Approach 101\u003c\/p\u003e \u003cp\u003eDrafters’ Disclaimer 104\u003c\/p\u003e \u003cp\u003eContribution Approach 104\u003c\/p\u003e \u003cp\u003eNotes 105\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Transactional Net Margin Method 107\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInitial TNMM Considerations 107\u003c\/p\u003e \u003cp\u003eHow the Transactional Net Margin Method Works 108\u003c\/p\u003e \u003cp\u003eTNMM Reliability 109\u003c\/p\u003e \u003cp\u003eStrengths of the TNMM 110\u003c\/p\u003e \u003cp\u003eWeaknesses of the TNMM 111\u003c\/p\u003e \u003cp\u003eApplying the Comparability Standard to the TNMM 112\u003c\/p\u003e \u003cp\u003eDatabase Issues: The Audio Player Example 114\u003c\/p\u003e \u003cp\u003eImpact on the Arm’s Length Range 114\u003c\/p\u003e \u003cp\u003eSelecting the TNMM 115\u003c\/p\u003e \u003cp\u003eSelecting the Net Profit Indicator 115\u003c\/p\u003e \u003cp\u003eExclusion and Measurability 120\u003c\/p\u003e \u003cp\u003eCases in Which Net Profits are Weighted to Sales 120\u003c\/p\u003e \u003cp\u003eCases in Which Net Profits are Weighted to Costs 121\u003c\/p\u003e \u003cp\u003eCases in Which Net Profits are Weighted to Assets 123\u003c\/p\u003e \u003cp\u003eBerry Ratios 124\u003c\/p\u003e \u003cp\u003eOther Guidance 126\u003c\/p\u003e \u003cp\u003eTNMM Examples 126\u003c\/p\u003e \u003cp\u003eHow the OECD Views the TNMM 128\u003c\/p\u003e \u003cp\u003eNotes 128\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: Selecting Profit Indicators 133\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIllustration 1 134\u003c\/p\u003e \u003cp\u003eIllustration 2 136\u003c\/p\u003e \u003cp\u003eIllustration 3 138\u003c\/p\u003e \u003cp\u003eNotes 139\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Selecting Transfer Pricing Methods 141\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhen Can a Business Apply a Multisided Transfer Pricing Method? 142\u003c\/p\u003e \u003cp\u003eWhen Should a Business Not Apply a Multisided Transfer Pricing Method? 144\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart III: Comparability Analysis 147\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13: How Comparability Analysis Works 149\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDetermining When Transactions are Comparable 149\u003c\/p\u003e \u003cp\u003eFactors and Comparability 152\u003c\/p\u003e \u003cp\u003eFunctional Analysis 155\u003c\/p\u003e \u003cp\u003eEconomic Circumstances 161\u003c\/p\u003e \u003cp\u003eBusiness Strategies 162\u003c\/p\u003e \u003cp\u003eReturn on Investment 164\u003c\/p\u003e \u003cp\u003eRecognizing the Actual Transactions Undertaken 165\u003c\/p\u003e \u003cp\u003eAssociated Enterprises and Independent Enterprises: In Contrast 167\u003c\/p\u003e \u003cp\u003eAlternatively Structured Transactions 167\u003c\/p\u003e \u003cp\u003eLosses 168\u003c\/p\u003e \u003cp\u003eMultinational Enterprises 168\u003c\/p\u003e \u003cp\u003eImplementing Business Strategies 169\u003c\/p\u003e \u003cp\u003eImpact of Governmental Policies 170\u003c\/p\u003e \u003cp\u003eNotes 173\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14: Comparability Techniques 177\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGeneral Comparability Guidance 177\u003c\/p\u003e \u003cp\u003eTypical Comparability Processes 179\u003c\/p\u003e \u003cp\u003eBroad-Based Analysis of the Taxpayer’s Circumstances 181\u003c\/p\u003e \u003cp\u003eControlled Transaction and Choice of a Tested Party 181\u003c\/p\u003e \u003cp\u003eComparable Uncontrolled Transactions 188\u003c\/p\u003e \u003cp\u003eSelecting or Rejecting Potential Comparables 193\u003c\/p\u003e \u003cp\u003eAdditive Approach 193\u003c\/p\u003e \u003cp\u003eComparability Adjustments 196\u003c\/p\u003e \u003cp\u003eArm’s Length Range 199\u003c\/p\u003e \u003cp\u003eNotes 202\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15: Timing and Comparability 205\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTiming of Origin 206\u003c\/p\u003e \u003cp\u003eTiming of Collection 206\u003c\/p\u003e \u003cp\u003eValuation That is Highly Uncertain 207\u003c\/p\u003e \u003cp\u003eData from Years Following the Year of the Transaction 208\u003c\/p\u003e \u003cp\u003eMultiple-Year Data 208\u003c\/p\u003e \u003cp\u003eCompliance Tools 210\u003c\/p\u003e \u003cp\u003eNotes 210\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart IV: Administrative Approaches 213\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16: Transfer Pricing Audits 215\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTransactional Profit Split Method 216\u003c\/p\u003e \u003cp\u003eSimultaneous Tax Examinations and Transfer Pricing 216\u003c\/p\u003e \u003cp\u003eTax Arrangements 217\u003c\/p\u003e \u003cp\u003ePotential Levels of Cooperation between Tax Administrations 218\u003c\/p\u003e \u003cp\u003eExamples 220\u003c\/p\u003e \u003cp\u003eNotes 224\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17: Monitoring the Guidelines 227\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eUnderstanding the Monitoring Process 228\u003c\/p\u003e \u003cp\u003eMethod Selection 228\u003c\/p\u003e \u003cp\u003eSpecific Monitoring Processes 229\u003c\/p\u003e \u003cp\u003eWorking Party No. 6 Peer Reviews 229\u003c\/p\u003e \u003cp\u003eThree Peer Review Levels 230\u003c\/p\u003e \u003cp\u003ePeer Review Selection Criteria 231\u003c\/p\u003e \u003cp\u003eDifficult Case Paradigms 231\u003c\/p\u003e \u003cp\u003eBiennial Members of Tax Examiners 232\u003c\/p\u003e \u003cp\u003eBusiness Community Involvement 233\u003c\/p\u003e \u003cp\u003eBusiness Industry Advisory Committee 233\u003c\/p\u003e \u003cp\u003eBusiness’s Role in Contributing to the OECD 235\u003c\/p\u003e \u003cp\u003ePeer Reviews and the Business Community 235\u003c\/p\u003e \u003cp\u003eBusiness Community’s Updates on Legislation and Practice 236\u003c\/p\u003e \u003cp\u003eRole of the U.S. Council for International Business 236\u003c\/p\u003e \u003cp\u003eNotes 237\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart V: Advanced OECD Analysis 239\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 18: Documentation Requirements 241\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroductory Issues and Burden of Proof 241\u003c\/p\u003e \u003cp\u003eGuidance on Documentation Rules and Procedures 242\u003c\/p\u003e \u003cp\u003eUseful Information for Determining Transfer Pricing 244\u003c\/p\u003e \u003cp\u003eSummary of Recommendations on Documentation 245\u003c\/p\u003e \u003cp\u003eNotes 245\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 19: Intangible Property 247\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBasic OECD Intangible Property Provisions 247\u003c\/p\u003e \u003cp\u003eFuture Intangible Property Developments 248\u003c\/p\u003e \u003cp\u003eArm’s Length Intangible Property Issues 249\u003c\/p\u003e \u003cp\u003eOECD Intangible Property Developments 249\u003c\/p\u003e \u003cp\u003eSoft Intangibles 250\u003c\/p\u003e \u003cp\u003eHighly Uncertain Valuation Issues 250\u003c\/p\u003e \u003cp\u003eSteps That an Independent Enterprise Might Undertake to Resolve Uncertainty 251\u003c\/p\u003e \u003cp\u003eTax Administrator’s Response 253\u003c\/p\u003e \u003cp\u003eTiming Considerations 254\u003c\/p\u003e \u003cp\u003eOECD Highly Uncertain Valuation Examples 254\u003c\/p\u003e \u003cp\u003eWhat the OECD Should Do Now 259\u003c\/p\u003e \u003cp\u003eNotes 260\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 20: Service Arrangements 263\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview 263\u003c\/p\u003e \u003cp\u003eScope of Intragroup Arrangements 264\u003c\/p\u003e \u003cp\u003eShareholder Activities and Stewardship Activities 267\u003c\/p\u003e \u003cp\u003eAdjusting to the Form of the Arm’s Length Consideration 270\u003c\/p\u003e \u003cp\u003e‘‘On Call’’ Services 270\u003c\/p\u003e \u003cp\u003eEvaluating ‘‘On Call’’ Services 271\u003c\/p\u003e \u003cp\u003eDetermining an Arm’s Length Charge for the Intragroup Service 272\u003c\/p\u003e \u003cp\u003eIncluding Service Costs in the Transfer of Goods 275\u003c\/p\u003e \u003cp\u003eDouble-Taxation Risks 276\u003c\/p\u003e \u003cp\u003eExamining the Actual Use of the Services 276\u003c\/p\u003e \u003cp\u003eCalculating the Arm’s Length Consideration 276\u003c\/p\u003e \u003cp\u003eApplying Transfer Pricing Methods 277\u003c\/p\u003e \u003cp\u003eFunctional Analysis 278\u003c\/p\u003e \u003cp\u003eBusiness Strategies: Profits for the Service Provider 278\u003c\/p\u003e \u003cp\u003eApplying the Cost-Plus Method for Intragroup Services 279\u003c\/p\u003e \u003cp\u003eCost-Benefit Issues and Safe Harbor 280\u003c\/p\u003e \u003cp\u003eIntragroup Service Examples 281\u003c\/p\u003e \u003cp\u003eSpecialized Services 283\u003c\/p\u003e \u003cp\u003eMultinational Service Enterprises 283\u003c\/p\u003e \u003cp\u003eSpecialized Service Industries 284\u003c\/p\u003e \u003cp\u003eApplying the Transactional Profit Split Method to Services 284\u003c\/p\u003e \u003cp\u003eNotes 285\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 21: Cost Contribution Arrangements 289\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview 289\u003c\/p\u003e \u003cp\u003eCost Contribution Arrangement Criteria 291\u003c\/p\u003e \u003cp\u003eMandatory CCA Arm’s Length Requirements 296\u003c\/p\u003e \u003cp\u003eApplying an Applicable Allocation Key 300\u003c\/p\u003e \u003cp\u003eTax Treatment of Contributions and Balancing Payments 302\u003c\/p\u003e \u003cp\u003eEntry, Withdrawal, and Termination of a Cost Contribution Arrangement 306\u003c\/p\u003e \u003cp\u003eRecommendations for Monitoring and Structuring Cost Contribution Arrangements 309\u003c\/p\u003e \u003cp\u003eDocumentation 310\u003c\/p\u003e \u003cp\u003eNotes 312\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 22: Business Restructuring 315\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSpecial Risk Considerations 316\u003c\/p\u003e \u003cp\u003eCompensation for Undertaking the Restructuring 318\u003c\/p\u003e \u003cp\u003ePostrestructuring Remuneration 321\u003c\/p\u003e \u003cp\u003eRecognition of the Actual Transactions Undertaken 323\u003c\/p\u003e \u003cp\u003eNotes 325\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart VI: Putting The Guidelines to Work 327\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 23: Malaysia-Singapore Allocation Keys 329\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eImportance of Allocation Keys 329\u003c\/p\u003e \u003cp\u003eWhen the Transactional Profit Split Method is the ‘‘Most Applicable’’ Transfer Pricing Method 330\u003c\/p\u003e \u003cp\u003eSpecialized Services 331\u003c\/p\u003e \u003cp\u003eApplying the Transactional Profit Split Method 332\u003c\/p\u003e \u003cp\u003eFour Allocation Key Categories 333\u003c\/p\u003e \u003cp\u003eKey Functions 333\u003c\/p\u003e \u003cp\u003eSelecting Potential Allocation Keys 334\u003c\/p\u003e \u003cp\u003eSelecting among Allocation Keys 336\u003c\/p\u003e \u003cp\u003e‘‘Strong Correlation’’ Standard 337\u003c\/p\u003e \u003cp\u003eAllocation Keys 337\u003c\/p\u003e \u003cp\u003eTransfer Pricing Strategies 342\u003c\/p\u003e \u003cp\u003eNotes 343\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 24: China-Taiwan Trade 345\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTaiwan and China: A History Lesson 345\u003c\/p\u003e \u003cp\u003eTax Considerations 348\u003c\/p\u003e \u003cp\u003eTransactional Profit Split Method Criteria 352\u003c\/p\u003e \u003cp\u003eAPA Process 355\u003c\/p\u003e \u003cp\u003eNotes 356\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 25: Reverse Engineering the Transfer Pricing Process 357\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTransactional Profit Split 358\u003c\/p\u003e \u003cp\u003eSimultaneous Tax Examinations and Transfer Pricing 358\u003c\/p\u003e \u003cp\u003eTax Arrangements 359\u003c\/p\u003e \u003cp\u003eHow the Reverse Engineering Transfer Pricing Process Works 367\u003c\/p\u003e \u003cp\u003eFunctional Analysis Considerations 369\u003c\/p\u003e \u003cp\u003eTransactional Profit Split Method 370\u003c\/p\u003e \u003cp\u003eSuccess Parameters to the Reverse Engineering Process 370\u003c\/p\u003e \u003cp\u003eSynergistic Activities 371\u003c\/p\u003e \u003cp\u003eUndertaking Multijurisdictional Production Processes 372\u003c\/p\u003e \u003cp\u003eEngaging in Extensive R\u0026amp;D Activities 373\u003c\/p\u003e \u003cp\u003eDealing in Unique Intangibles 374\u003c\/p\u003e \u003cp\u003eParticipating in a Cost Contribution Arrangement 374\u003c\/p\u003e \u003cp\u003eCreating or Providing Specialized Services 375\u003c\/p\u003e \u003cp\u003eDistributions of Generic Goods or Standardized Goods 376\u003c\/p\u003e \u003cp\u003eContract Manufacturers and Contract Service Activities 377\u003c\/p\u003e \u003cp\u003ePlanning 377\u003c\/p\u003e \u003cp\u003eInternational LP Gas Companies Face Multinational Tax Claims 377\u003c\/p\u003e \u003cp\u003eMultinational Service Enterprises 379\u003c\/p\u003e \u003cp\u003eNotes 380\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart VII: Connecting Transfer Pricing and Permanent Establishment 383\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 26: Permanent Establishment Parameters 385\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOECD’s Permanent Establishment Provisions 386\u003c\/p\u003e \u003cp\u003eOverall Tax Considerations 388\u003c\/p\u003e \u003cp\u003eOECD Approach to Determine Permanent Establishment 389\u003c\/p\u003e \u003cp\u003eHong Kong Applies the OECD Permanent Establishment Provisions 389\u003c\/p\u003e \u003cp\u003eCommon Law Permanent Establishment Criteria 391\u003c\/p\u003e \u003cp\u003eDeclining Businesses 394\u003c\/p\u003e \u003cp\u003e‘‘Preparatory to’’ and ‘‘Auxiliary from’’ Exemptions 395\u003c\/p\u003e \u003cp\u003eWill the OECD Approach Prevail? 395\u003c\/p\u003e \u003cp\u003eNotes 396\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 27: Focus on Permanent Establishment 397\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground Considerations 398\u003c\/p\u003e \u003cp\u003eTwenty-five Proposed Changes 398\u003c\/p\u003e \u003cp\u003eNotes 413\u003c\/p\u003e \u003cp\u003eAbout the Authors 415\u003c\/p\u003e \u003cp\u003eIndex 417\u003c\/p\u003e \u003cb\u003eRobert Feinschreiber\u003c\/b\u003e (Key Biscayne, FL) is an attorney with Feinschreiber and Associates. He has had numerous career highlights (e.g., member of the litigation team for the first Asian transfer pricing case (Toyota)). In addition, he is a consultant with the United Nations (Brazil, China, and Russia). Feinschreiber is on the editorial board of Wolters Kluwer - CCH, and Thomson - RIA. He has written over 25 books and is the co-editor of Corporate Business Taxation Monthly (CCH). He speaks at numerous conferences in the United States and Asia. \u003cp\u003e\u003cb\u003eMargaret Kent\u003c\/b\u003e (Key Biscayne, FL) is an attorney with Feinschreiber and Associates. She focuses on law and international taxation. She has been involved in a number of international transactions (i.e., structured the termination of the $2 billion per year aid from Russia to Cuba; structured transfer pricing in Latin America: Argentina, Chile, Colombia, Costa Rica, and Venezuela). Kent is also the co-editor of Corporate Business Taxation Monthly (CCH).\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990405431525,"sku":"NP9781118347614","price":150.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781118347614.jpg?v=1761787697","url":"https:\/\/k12savings.com\/products\/transfer-pricing-handbook-isbn-9781118347614","provider":"K12savings","version":"1.0","type":"link"}