The Resource Transfer pricing : rules and practice in selected countries (J-L), by Akira Akamatsu [and others]

Transfer pricing : rules and practice in selected countries (J-L), by Akira Akamatsu [and others]

Label
Transfer pricing : rules and practice in selected countries (J-L)
Title
Transfer pricing
Title remainder
rules and practice in selected countries (J-L)
Statement of responsibility
by Akira Akamatsu [and others]
Contributor
Subject
Genre
Language
eng
Summary
" ... presents the rules and practice related to transfer pricing in Japan, Korea, and Luxembourg."
Member of
Continues
Cataloging source
ZSL
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 6960 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Akamatsu, Akira
  • Tax Management Inc
Series statement
Foreign income portfolios : transfer pricing
Series volume
6960
http://library.link/vocab/subjectName
  • Transfer pricing
  • Transfer pricing
  • Transfer pricing
Label
Transfer pricing : rules and practice in selected countries (J-L), by Akira Akamatsu [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 90. Transfer pricing rules and practice in Japan -- Background -- Sources of transfer pricing law in Japan -- Substantive transfer pricing rules -- The transfer pricing examination -- Advance pricing arrangements -- Competent authority -- Domestic appeals procedures -- Chapter 95. Transfer pricing rules and practice in Korea -- Overview of Korean tax system and administration -- Basic Korean transfer pricing rules -- Penalties, waivers, and interest on additional corporation tax due based on transfer pricing adjustments -- Dealing with the Korean tax administration on transfer pricing issues -- Practical aspects of the competent authority process -- Information reporting and recordkeeping -- Coordination of transfer pricing with Korean customs declarations -- Chapter 100. Transfer pricing rules and practice in Luxembourg -- Introduction -- Overview of Luxembourg's tax system -- Overview of Luxembourg's corporate income tax system -- History of Luxembourg's transfer pricing rules -- The transfer pricing rules of Luxembourg -- How the transfer pricing rules of Luxembourg differ from the OECD transfer pricing guidelines -- Reporting and documentation requirements -- Penalties -- Transfer pricing audits in Luxembourg -- Appeals of tranfer pricing adjustments -- Resolving conflicts with other countries -- Adjustments to be made in the wake of a transfer pricing adjustment -- Advance pricing agreements -- 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)863062023
Label
Transfer pricing : rules and practice in selected countries (J-L), by Akira Akamatsu [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 90. Transfer pricing rules and practice in Japan -- Background -- Sources of transfer pricing law in Japan -- Substantive transfer pricing rules -- The transfer pricing examination -- Advance pricing arrangements -- Competent authority -- Domestic appeals procedures -- Chapter 95. Transfer pricing rules and practice in Korea -- Overview of Korean tax system and administration -- Basic Korean transfer pricing rules -- Penalties, waivers, and interest on additional corporation tax due based on transfer pricing adjustments -- Dealing with the Korean tax administration on transfer pricing issues -- Practical aspects of the competent authority process -- Information reporting and recordkeeping -- Coordination of transfer pricing with Korean customs declarations -- Chapter 100. Transfer pricing rules and practice in Luxembourg -- Introduction -- Overview of Luxembourg's tax system -- Overview of Luxembourg's corporate income tax system -- History of Luxembourg's transfer pricing rules -- The transfer pricing rules of Luxembourg -- How the transfer pricing rules of Luxembourg differ from the OECD transfer pricing guidelines -- Reporting and documentation requirements -- Penalties -- Transfer pricing audits in Luxembourg -- Appeals of tranfer pricing adjustments -- Resolving conflicts with other countries -- Adjustments to be made in the wake of a transfer pricing adjustment -- Advance pricing agreements -- 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)863062023

Library Locations

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