The Resource Transfer pricing : rules and practice in selected countries (Q-S), by Edmund Leow [and others]

Transfer pricing : rules and practice in selected countries (Q-S), by Edmund Leow [and others]

Label
Transfer pricing : rules and practice in selected countries (Q-S)
Title
Transfer pricing
Title remainder
rules and practice in selected countries (Q-S)
Statement of responsibility
by Edmund Leow [and others]
Contributor
Subject
Genre
Language
eng
Summary
" ... presents the rules and practice related to transfer pricing in Spain, Sweden, and Switzerland."
Member of
Continues
Cataloging source
ZSL
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 6970 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Leow, Edmund
  • Tax Management Inc
Series statement
Foreign income portfolios : transfer pricing
Series volume
6970
http://library.link/vocab/subjectName
  • Transfer pricing
  • Transfer pricing
  • Transfer pricing
  • Transfer pricing
Label
Transfer pricing : rules and practice in selected countries (Q-S), by Edmund Leow [and others]
Instantiates
Publication
Note
[Portfolios 6940-6975 supersede portfolios 895-898. Portfolios 895, 896, 897, and 898 should be discarded]--Print version
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 -- Chapter 145. Transfer pricing rules and practice in Singapore -- Introduction -- Overview of the Singapore income tax system -- Singapore's transfer pricing regime -- Taxpayers subject to the transfer pricing rules -- Transactions subject to the transfer pricing rules -- Arm's-length principle -- Transfer pricing methods -- Impact of the transfer pricing circular on other Singapore rules -- Other matters relevant to the transfer pricing circular -- Singapore avenues of appeal -- Interplay of customs valuation with transfer pricing rules -- Conclusions -- Chapter 150. Transfer pricing rules and practice in Spain -- Introduction -- Overview of Spain tax system -- Overview of Spain's income tax system -- History of Spain's transfer pricing rules -- The spanish transfer pricing rules -- The Spanish transfer pricing rules and the OECD transfer pricing guidelines -- Documentation and reporting requirements -- Penalties -- Tax and transfer pricing audits in Spain -- Administrative appeals and litigation of transfer pricing adjustments -- Resolving conflicts with other countries -- Adjustments to be made in the wake of a transfer pricing adjustment -- Advance pricing agreements -- Transfer pricing case law -- Chapter 155. Transfer pricing rules and practice in Sweden -- Introduction -- Background -- Application of general principles to transfer pricing -- Application of chapter 14 of the income tax act -- Defenses to transfer pricing adjustments -- Swedish tax treaty provisions relevant to transfer pricing -- Conflict of general principles, chapter 14 and treaty law -- Corresponding and secondary adjustments -- Competent authority proceedings (mutual agreement) -- Arbitration -- Transfer pricing reporting and documentation requirements -- Penalties and interest on additional income taxes due to transfer pricing income adjustments -- Dealing with the Swedish tax authorities on transfer pricing matters -- Coordination of transfer prices with Swedish value added taxes and customs
  • Chapter 160: Transfer pricing rules and practice in Switzerland -- Introduction -- Overview of corporate income and capital tax system in Switzerland -- Legal basis for transfer pricing adjustments in Switzerland -- Specific transactions between associated companies -- OECD model tax convention on income and on capital-relevant articles -- The Swiss treaty practice -- OECD transfer pricing guidelines -- Consequences of transfer pricing adjustments in Switzerland -- Compliance and litigation -- Table of worksheets -- Bibliography
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)863063529
Label
Transfer pricing : rules and practice in selected countries (Q-S), by Edmund Leow [and others]
Publication
Note
[Portfolios 6940-6975 supersede portfolios 895-898. Portfolios 895, 896, 897, and 898 should be discarded]--Print version
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 -- Chapter 145. Transfer pricing rules and practice in Singapore -- Introduction -- Overview of the Singapore income tax system -- Singapore's transfer pricing regime -- Taxpayers subject to the transfer pricing rules -- Transactions subject to the transfer pricing rules -- Arm's-length principle -- Transfer pricing methods -- Impact of the transfer pricing circular on other Singapore rules -- Other matters relevant to the transfer pricing circular -- Singapore avenues of appeal -- Interplay of customs valuation with transfer pricing rules -- Conclusions -- Chapter 150. Transfer pricing rules and practice in Spain -- Introduction -- Overview of Spain tax system -- Overview of Spain's income tax system -- History of Spain's transfer pricing rules -- The spanish transfer pricing rules -- The Spanish transfer pricing rules and the OECD transfer pricing guidelines -- Documentation and reporting requirements -- Penalties -- Tax and transfer pricing audits in Spain -- Administrative appeals and litigation of transfer pricing adjustments -- Resolving conflicts with other countries -- Adjustments to be made in the wake of a transfer pricing adjustment -- Advance pricing agreements -- Transfer pricing case law -- Chapter 155. Transfer pricing rules and practice in Sweden -- Introduction -- Background -- Application of general principles to transfer pricing -- Application of chapter 14 of the income tax act -- Defenses to transfer pricing adjustments -- Swedish tax treaty provisions relevant to transfer pricing -- Conflict of general principles, chapter 14 and treaty law -- Corresponding and secondary adjustments -- Competent authority proceedings (mutual agreement) -- Arbitration -- Transfer pricing reporting and documentation requirements -- Penalties and interest on additional income taxes due to transfer pricing income adjustments -- Dealing with the Swedish tax authorities on transfer pricing matters -- Coordination of transfer prices with Swedish value added taxes and customs
  • Chapter 160: Transfer pricing rules and practice in Switzerland -- Introduction -- Overview of corporate income and capital tax system in Switzerland -- Legal basis for transfer pricing adjustments in Switzerland -- Specific transactions between associated companies -- OECD model tax convention on income and on capital-relevant articles -- The Swiss treaty practice -- OECD transfer pricing guidelines -- Consequences of transfer pricing adjustments in Switzerland -- Compliance and litigation -- Table of worksheets -- Bibliography
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)863063529

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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