The Resource Transfer pricing : OECD transfer pricing guidelines, William W. Chip, Esq., Robert E. Culbertson, Esq., and Samuel M. Maruca, Esq

Transfer pricing : OECD transfer pricing guidelines, William W. Chip, Esq., Robert E. Culbertson, Esq., and Samuel M. Maruca, Esq

Label
Transfer pricing : OECD transfer pricing guidelines
Title
Transfer pricing
Title remainder
OECD transfer pricing guidelines
Statement of responsibility
William W. Chip, Esq., Robert E. Culbertson, Esq., and Samuel M. Maruca, Esq
Title variation
OECD transfer pricing rules and guidelines
Title variation date
<Oct. 4, 2007>
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"... describes, on a chapter by chapter basis, the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations of the Organisation for Economic Co-operation and Development (OECD). The authors incorporate into their approach historical and conceptual, as well as technical, analysis. The analysis is designed to prove useful to practitioners who seek to make maximum use of the guidelines in fashioning tax plans that will be defensible in examinations by tax authorities around the world, and also in defending taxpayers' positions where necessary. Emphasis is placed on the legal relationship between the guidelines and the national transfer pricing laws of the United States and other countries. Suggestions are offered at various points of ways in which the Guidelines might be clarified, particularly (but not exclusively) in their treatment of transfer pricing for intangibles, both in and outside the context of cost sharing arrangements. "
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Chip, William W
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 6936 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Culbertson, Robert E.
  • Maruca, Samuel M.
  • Durst, Michael C.
  • Bailey, David B.
  • Tax Management Inc
Series statement
Foreign income portfolios
Series volume
6936
http://library.link/vocab/subjectName
  • Transfer pricing
  • Organisation for Economic Co-operation and Development
  • International business enterprises
  • Transfer pricing
  • Corporations
Label
Transfer pricing : OECD transfer pricing guidelines, William W. Chip, Esq., Robert E. Culbertson, Esq., and Samuel M. Maruca, Esq
Instantiates
Publication
Note
  • Authors: Robert E. Culbertson, Michael C. Durst and David B. Bailey, <Oct. 4, 2007>-2015
  • Formerly published in Washington, D.C., 2005-2007
  • Published as Tax Management Portfolio 894, <Oct. 4, 2007>-
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Chapter I of the Guidelines: The Arm's-Length Principle -- Chapter II: Transfer Pricing Methods -- Chapter III: Comparability Analysis -- Chapter IV: Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes -- Chapter V: Documentation -- Chapter VI: Special Considerations for Intangible Property -- Chapter VII: Special Considerations for Intra-Group Services -- Chapter VIII: Cost Contribution Arrangements -- Chapter IX: Transfer Pricing Aspects of Business Restructurings -- Working Papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60455877
Label
Transfer pricing : OECD transfer pricing guidelines, William W. Chip, Esq., Robert E. Culbertson, Esq., and Samuel M. Maruca, Esq
Publication
Note
  • Authors: Robert E. Culbertson, Michael C. Durst and David B. Bailey, <Oct. 4, 2007>-2015
  • Formerly published in Washington, D.C., 2005-2007
  • Published as Tax Management Portfolio 894, <Oct. 4, 2007>-
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Chapter I of the Guidelines: The Arm's-Length Principle -- Chapter II: Transfer Pricing Methods -- Chapter III: Comparability Analysis -- Chapter IV: Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes -- Chapter V: Documentation -- Chapter VI: Special Considerations for Intangible Property -- Chapter VII: Special Considerations for Intra-Group Services -- Chapter VIII: Cost Contribution Arrangements -- Chapter IX: Transfer Pricing Aspects of Business Restructurings -- Working Papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60455877

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