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
Resource Information
The item Transfer pricing : OECD transfer pricing guidelines, William W. Chip, Esq., Robert E. Culbertson, Esq., and Samuel M. Maruca, Esq represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item Transfer pricing : OECD transfer pricing guidelines, William W. Chip, Esq., Robert E. Culbertson, Esq., and Samuel M. Maruca, Esq represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- 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. "
- Language
- eng
- Extent
- 1 online resource
- 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>-
- 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
- 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>
- Subject
-
- Corporations -- Taxation | Law and legislation -- OECD countries
- Transfer pricing -- Taxation | Law and legislation -- OECD countries
- Transfer pricing -- OECD countries
- Organisation for Economic Co-operation and Development -- Rules and practice
- International business enterprises -- Taxation | Law and legislation -- OECD countries
- Electronic books
- 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. "
- 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
- 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
- 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
Subject
- Corporations -- Taxation | Law and legislation -- OECD countries
- Transfer pricing -- Taxation | Law and legislation -- OECD countries
- Transfer pricing -- OECD countries
- Organisation for Economic Co-operation and Development -- Rules and practice
- International business enterprises -- Taxation | Law and legislation -- OECD countries
- Electronic books
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/Transfer-pricing--OECD-transfer-pricing/HFwXCgs9LrQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/Transfer-pricing--OECD-transfer-pricing/HFwXCgs9LrQ/">Transfer pricing : OECD transfer pricing guidelines, William W. Chip, Esq., Robert E. Culbertson, Esq., and Samuel M. Maruca, Esq</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
