Sign-In
Cart
Transfer Pricing in the US: A Practical Guide
Hardcover
ISBN13: 9789041191960
Publisher: Kluwer Law International
Published: Sep 8 2017
Pages: 240
Weight: 1.20
Height: 0.80 Width: 6.30 Depth: 9.70
Language: English
Transfer Pricing in the US is the best and most up-to-date summary of transfer pricing practices available today. In the twenty-first century economy, where multinational enterprises are dominant players, transfer pricing--pricing goods and services transferred within a multinational or transnational company in order to reduce tax burdens and maximize profits--has become the new game. Although transfer pricing is not per se illegal or abusive, in practice its manipulation facilitates large-scale tax evasion and has thus become a major concern of revenue authorities worldwide. This concise but comprehensive analysis focuses on how the United States (US), home of most of the multinationals engaging in abundant and complex transfer pricing arrangements, approaches the task of combating the abusive transfer pricing machinery.
What's in this book:
Offering practical advice and strategies, illustrated by real case studies, the author explains the key aspects and technicalities of US transfer pricing and the impact of international issues, including such aspects of the subject as the following:
- types of transfer pricing methods and pricing agreements among subsidiaries and affiliates;
- cost-sharing arrangements;
- services transactions;
- European Union tax treatment of US-based multinationals;
- Organisation for Economic Co-operation and Development's (OECD's) Transfer Pricing Guidelines and Base Erosion and Profit Shifting initiative;
- companies' preparedness for country-by-country reporting;
- intellectual property migration; and
- documentation and penalties.
The book begins with a general introduction to transfer pricing and then discusses the current OECD's Transfer Pricing Guidelines, which form the basis for most transfer pricing rules around the world. The book describes in detail the approved methods for tangible and intangible property, cost sharing, services and the best method rule. Then the book discusses functional analysis for the various methods, including the necessary documentation and penalty rules.
How this will help you:
This concise, practical guide to the latest issues in the rapidly evolving legal regime on transfer pricing in the US context fills the need to gain a firm grasp of transfer pricing rules and practice for corporate counsel and practitioners worldwide, enabling them to prepare compliant solutions and strategies and avoid pitfalls. This book is an indispensable resource for practitioners and academics, and it will be very useful to state tax authorities.
Also in
General Law
Before All Is Said and Done: Practical Advice on Living and Dying Well
Watson, Suzanne
Miles, Pat
Hardcover
Boy with a Knife: A Story of Murder, Remorse, and a Prisoner's Fight for Justice
Trounstine, Jean
Paperback
With Liberty and Justice for Some: How the Law Is Used to Destroy Equality and Protect the Powerful
Greenwald, Glenn
Hardcover
The U.S. Constitution: A Comprehensive and Annotated Guide for the Modern Reader
Murray, Melissa
Hardcover
Last Branch Standing: A Potentially Surprising, Occasionally Witty Journey Inside Today's Supreme Court
Isgur, Sarah
Hardcover
North Carolina Notary Public Manual, 2016
Secretary of State
Secretary of State, Nc Department
North Carolina Department of the
Hardcover
Unreasonable Women: Three Stories of Violence, Imprisonment, and Extraordinary Survival
Van Der Leun, Justine
Hardcover
Discovering the Club: Piecing Together the Puzzling Network of Parental Pimping, Ritualistic Abuse, and Sex Trafficking
Clack, Cynthia L.
Paperback
Department of Fate: The Promise, the Power, and the Collapse of America's Most Consequential Institution
Maddow, Rachel
Hardcover
Social Security, Medicare & Government Pensions: Get the Most Out of Your Retirement and Medical Benefits
Matthews, Joseph
Paperback
The Price of Mercy: Unfair Trials, a Violent System, and a Public Defender's Search for Justice in America
Galvin Almanza, Emily
Hardcover
Nolo's Guide to Social Security Disability: Getting & Keeping Your Benefits
Morton III, David A.
Paperback
Captain's Dinner: A Shipwreck, an Act of Cannibalism, and a Murder Trial That Changed Legal History
Cohen, Adam
Hardcover
Five Bullets: The Story of Bernie Goetz, New York's Explosive '80s, and the Subway Vigilante Trial That Divided the Nation
Williams, Elliot
Hardcover
Federal Rules of Civil Procedure; 2026 Edition: With Statutory Supplement
Michigan Legal Publishing Ltd
Paperback
So Ordered: An Originalist's View of the Constitution, the Court, and Our Country
Alito, Samuel A., Jr.
Hardcover
The Water Remembers: My Indigenous Family's Fight to Save a River and a Way of Life
Cordalis, Amy Bowers
Hardcover
Our Minds Were Always Free: A History of How Black Brilliance Was Exploited--And the Fight to Retake Control
Davis, Lisa E.
Hardcover
The Criminal Law Handbook: Know Your Rights, Survive the System
Berman, Sara J.
Bergman, Paul
Paperback
The Pain Brokers: How Con Men, Call Centers, and Rogue Doctors Fuel America's Lawsuit Factory
Chamblee Burch, Elizabeth
Hardcover
Your Data Will Be Used Against You: Policing in the Age of Self-Surveillance
Ferguson, Andrew Guthrie
Hardcover
Revenge for the Sixties: Sam Alito and the Triumph of the Conservative Legal Movement
Canellos, Peter S.
Hardcover
Supremacy: How Rule by the Court Replaced Government by the People
Renan, Daphna
Bowie, Nikolas
Hardcover
Bone Valley: A True Story of Injustice and Redemption in the Heart of Florida
King, Gilbert
Hardcover
Searching for Jane Crow: Black Women and Mass Incarceration in America from the Auction Block to the Cell Block
Leflouria, Talitha L.
Hardcover
Robert's Rules of Order Newly Revised in Brief, 3rd Edition
Robert, Henry M., III
Honemann, Daniel H.
Balch, Thomas J.
Paperback
The Public Domain: Find and Use Free Content for Your Website, Book, App, Music, Video, Art, and More
Secor, Glen
Paperback
One in Five: Why Child Sexual Abuse Is Our Biggest Public Health Crisis--And What We Can Do to Stop It
Letourneau, Elizabeth J.
Malone, Luke
Hardcover
The Trustee's Legal Companion: A Step-By-Step Guide to Administering a Living Trust
Zolla, Carol Elias
Buckley, Shaila
Hanks, Liza
Paperback
When Companies Run the Courts: How Forced Arbitration Became America's Secret Justice System
Ballou, Brendan
Hardcover
Oops...That's Illegal!: A Handbook for the Wildly Curious (and the Accidental Outlaw)
Mandell, Mike
Hardcover
Dig Me a Grave: The Inside Story of the Serial Killer Who Seduced the South
Assael, Shaun
Harpootlian, Richard A.
Hardcover
Is the Government Legally Killing Us?: Is the Evidence Obvious? How Fear of Death and the Illusion of Freedom Turn Us Into Accomplices to Evil
(Scott Schara), Grace's Dad
Paperback
Iras, 401(k)S & Other Retirement Plans: Strategies for Taking Your Money Out
Shea, Tracy
Slesnick, Twila
Paperback
38 Londres Street: On Impunity, Pinochet in England, and a Nazi in Patagonia
Sands, Philippe
Hardcover
Represent Yourself in Court: Prepare & Try a Winning Civil Case
Bergman, Paul
Berman, Sara J.
Paperback
Lawless: How the Supreme Court Runs on Conservative Grievance, Fringe Theories, and Bad Vibes
Litman, Leah
Paperback
Federal Rules of Evidence; 2026 Edition (Casebook Supplement): With Advisory Committee notes, Rule 502 explanatory note, internal cross-references, qu
Michigan Legal Publishing Ltd
Paperback
Understanding Living Trusts(R): How You Can Avoid Probate, Keep Control, Save Taxes, and Enjoy Peace of Mind
Schumacher, Vickie
Paperback
Getting Permission: Using & Licensing Copyright-Protected Materials Online & Off
Stim, Richard
Paperback
Medical Terminology Made Simple: Easily Learn, Memorize, and Pronounce Medical Terms
Temple, John, MD
Paperback
The Constitution Cannot Save Us: Why We Can No Longer Rely on Our Founding Document
Seidman, Louis Michael
Hardcover
Federal Rules of Evidence; 2026 Edition: With Internal Cross-References
Michigan Legal Publishing Ltd
Paperback
Pink Crime: Fighting Against the Criminalization of Motherhood, Pregnancy, and Queer Identity
Beety, Valena
Hardcover
The Constitution of the United States of America: The Declaration of Independence, The Bill of Rights
Founding Fathers
Paperback
The Presidential Pardon: The Short Clause with a Long, Troubled History
Prakash, Saikrishna Bangalore
Hardcover
Stitching Freedom: A True Story of Injustice, Defiance, and Hope in Angola Prison
Tyler, Gary
Hardcover
The U.S. Constitution and Other Writings (Deluxe Leatherbound Edition)
Editors of Canterbury Classics
Hardcover
Lawless: How the Supreme Court Runs on Conservative Grievance, Fringe Theories, and Bad Vibes
Litman, Leah
Hardcover
The Cases That Haunt Us: From Jack the Ripper to JonBenet Ramsey, the Fbi's Legendary Mindhunter Sheds Light on the Mysteries That Won't Go Away
Olshaker, Mark
Douglas, John E.
Paperback
Special Needs Trusts: Protect Your Child's Financial Future
Urbatsch, Kevin
Farinas Jones, Jessica
Paperback
No Loose Ends: The Smart & Slightly Morbid Guide to Estate Planning & End-Of-Life Tasks
Zuckerman, Adam
Hardcover
Every Californian's Guide to Estate Planning: Wills, Trust & Everything Else
Hanks, Liza W.
Paperback
The U.S. Constitution - Anti-Federalist Edition
Adams, Samuel
Henry, Patrick
Convention, Constitutional
Paperback
J.K. Lasser's Small Business Taxes 2026: Your Complete Guide to a Better Bottom Line
Weltman, Barbara
Paperback
The Fall of Affirmative Action: Race, the Supreme Court, and the Future of Higher Education
Driver, Justin
Paperback
The Only Living Trusts Estate Planning Guide: Protect Your Assets, Avoid Probate, Slash Taxes and Secure Your Heirs' Future.
Sterling, Thayer
Paperback
Fireproof: A Five-Step Model to Take Your Law Firm from Unpredictable to Wildly Profitable
Morse, Mike
Nachazel, John
Hardcover
Beyond the Body Farm: A Legendary Bone Detective Explores Murders, Mysteries, and the Revolution in Forensic Science
Bass, Bill
Jefferson, Jon
Paperback
55 Successful Harvard Law School Application Essays, 2nd Edition: With Analysis by the Staff of the Harvard Crimson
Staff of the Harvard Crimson
Paperback
Dealing with Problem Employees: How to Manage Performance & Personal Issues in the Workplace
Nolo, The Editors of
Paperback
Contempt of Court: The Turn-Of-The-Century Lynching That Launched a Hundred Years of Federalism
Phillips, Leroy
Curriden, Mark
Paperback
Solve Your Money Troubles: Strategies to Get Out of Debt and Stay That Way
Loftsgordon, Amy
O'Neill, Cara
Paperback
Little Book of Restorative Justice & Community: Reclaiming Connection and Responsibility for Our Neighbors
Wilson, Sheryl
Morneau, Caitlin
Paperback
Campus Speech and Academic Freedom: A Guide for Difficult Times
Chemerinsky, Erwin
Gillman, Howard
Hardcover
Hitler's American Model: The United States and the Making of Nazi Race Law
Whitman, James Q.
Paperback
The Trump Indictments: The 91 Criminal Counts Against the Former President of the United States
Velshi, Ali
Paperback
Georgia Real Estate License Exam Prep: All-in-One Review and Testing to Pass Georgia's PSI Real Estate Exam
Mettling, Stephen
Cusic, David
Mettling, Ryan
Paperback
Beyond the Grave, Revised and Updated Edition: The Right Way and the Wrong Way of Leaving Money to Your Children (and Others)
Condon, Jeffery L.
Paperback
The Little Book of Race and Restorative Justice: Black Lives, Healing, and Us Social Transformation
Davis, Fania E.
Paperback