The Resource Transfer pricing : rules and practice in selected countries (H-I), by Patrick Cheung [and others]

Transfer pricing : rules and practice in selected countries (H-I), by Patrick Cheung [and others]

Label
Transfer pricing : rules and practice in selected countries (H-I)
Title
Transfer pricing
Title remainder
rules and practice in selected countries (H-I)
Statement of responsibility
by Patrick Cheung [and others]
Contributor
Subject
Genre
Language
eng
Summary
" ... presents the rules and practice related to transfer pricing in Hong Kong, India, Ireland, and Italy."
Member of
Continues
Cataloging source
ZSL
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 6955 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Cheung, Patrick
  • Tax Management Inc
Series statement
Foreign income portfolios : transfer pricing
Series volume
6955
http://library.link/vocab/subjectName
  • Transfer pricing
  • Transfer pricing
  • Transfer pricing
  • Transfer pricing
Label
Transfer pricing : rules and practice in selected countries (H-I), by Patrick Cheung [and others]
Instantiates
Publication
Note
  • [Portfolios 6940-6975 supersede portfolios 895-898. Portfolios 895, 896, 897, and 898 should be discarded]--Print version
  • Title from title screen (viewed on November 15, 2013)
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 70. Transfer pricing rules and practice in Hong Kong -- Introduction -- Overview of Hong Kong's tax system -- History of Hong Kong's transfer pricing rules -- The transfer pricing rules of Hong Kong -- How the transfer pricing rules of Hong Kong differ from the OECD transfer pricing guidelines -- Reporting and documentation requirements -- Penalties -- Transfer pricing audits in Hong Kong -- Administrative appeals of transfer pricing adjustments -- Litigation -- Resolving conflicts with other countries -- Advance pricing agreements -- Chapter 75. Transfer pricing rules and practice in India -- Introduction -- The transfer pricing legislation -- The transfer pricing regulations -- Burden of proof -- Methods -- Comparable data -- Arithmetical mean vs. Range of price -- Contemporaneous documentation -- Tax return disclosure (accountant's report) -- Penalties -- Transfer pricing audit process -- Approaches taken by TPOs in transfer pricing audits -- Appeals -- Competent authority relief -- Advance pricing agreements -- Benefit of tax holiday under [section] 10a -- Conclusion -- Chapter 80. Transfer pricing rules and practice in Ireland -- Introduction -- Overview of Ireland's tax system -- Overview of Ireland's corporate income tax system -- History of Ireland's transfer pricing rules -- Ireland's transfer pricing regime -- How Ireland's transfer pricing rules differ from the OECD guidelines -- Reporting and documentation requirements -- Interest and penalties -- Transfer pricing compliance review program -- Transfer pricing audits in Ireland -- Administrative appeals of transfer pricing adjustments -- Litigation -- Resolving conflicts with other countries -- Adjustments to be made in the wake of a transfer pricing adjustment -- Advance pricing agreements -- Chapter 85. Transfer pricing rules and practice in Italy -- Introduction -- Overview of Italian transfer pricing rules -- Statutory rules on transfer pricing (article 110(7) ITC) and the interpretation thereof by the Italian Ministry of Finance (circular no. 32/9/2267 of 22 September 1980 and circular no. 42/12/1587 of 12 December 1981) -- Cost-sharing arrangements -- Documentation -- Compliance and litigation -- Summary of case law -- Dealing with the Italian tax authorities on transfer pricing issues -- Practical aspects of the competent authority process -- Information reporting and recordkeeping -- Elimination of double taxation under the EEC Convention 90/436/ec -- Hypothetical case studies involving Italian transfer pricing rules and practice -- Table of worksheets
Dimensions
unknown
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)863061755
Label
Transfer pricing : rules and practice in selected countries (H-I), by Patrick Cheung [and others]
Publication
Note
  • [Portfolios 6940-6975 supersede portfolios 895-898. Portfolios 895, 896, 897, and 898 should be discarded]--Print version
  • Title from title screen (viewed on November 15, 2013)
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 70. Transfer pricing rules and practice in Hong Kong -- Introduction -- Overview of Hong Kong's tax system -- History of Hong Kong's transfer pricing rules -- The transfer pricing rules of Hong Kong -- How the transfer pricing rules of Hong Kong differ from the OECD transfer pricing guidelines -- Reporting and documentation requirements -- Penalties -- Transfer pricing audits in Hong Kong -- Administrative appeals of transfer pricing adjustments -- Litigation -- Resolving conflicts with other countries -- Advance pricing agreements -- Chapter 75. Transfer pricing rules and practice in India -- Introduction -- The transfer pricing legislation -- The transfer pricing regulations -- Burden of proof -- Methods -- Comparable data -- Arithmetical mean vs. Range of price -- Contemporaneous documentation -- Tax return disclosure (accountant's report) -- Penalties -- Transfer pricing audit process -- Approaches taken by TPOs in transfer pricing audits -- Appeals -- Competent authority relief -- Advance pricing agreements -- Benefit of tax holiday under [section] 10a -- Conclusion -- Chapter 80. Transfer pricing rules and practice in Ireland -- Introduction -- Overview of Ireland's tax system -- Overview of Ireland's corporate income tax system -- History of Ireland's transfer pricing rules -- Ireland's transfer pricing regime -- How Ireland's transfer pricing rules differ from the OECD guidelines -- Reporting and documentation requirements -- Interest and penalties -- Transfer pricing compliance review program -- Transfer pricing audits in Ireland -- Administrative appeals of transfer pricing adjustments -- Litigation -- Resolving conflicts with other countries -- Adjustments to be made in the wake of a transfer pricing adjustment -- Advance pricing agreements -- Chapter 85. Transfer pricing rules and practice in Italy -- Introduction -- Overview of Italian transfer pricing rules -- Statutory rules on transfer pricing (article 110(7) ITC) and the interpretation thereof by the Italian Ministry of Finance (circular no. 32/9/2267 of 22 September 1980 and circular no. 42/12/1587 of 12 December 1981) -- Cost-sharing arrangements -- Documentation -- Compliance and litigation -- Summary of case law -- Dealing with the Italian tax authorities on transfer pricing issues -- Practical aspects of the competent authority process -- Information reporting and recordkeeping -- Elimination of double taxation under the EEC Convention 90/436/ec -- Hypothetical case studies involving Italian transfer pricing rules and practice -- Table of worksheets
Dimensions
unknown
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)863061755

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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