Transfer Pricing and Corporate Taxation Problems, Practical Implications and Proposed Solutions /

• Main Author: King, Elizabeth. (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic
• Language: English
• Published: New York, NY : Springer New York, 2009.
• Subjects: Economics.; Commercial law.; Auditing.; Economics/Management Science.; Accounting/Auditing.; Commercial Law.
• Online Access: https://ezaccess.library.uitm.edu.my/login?url=http://dx.doi.org/10.1007/978-0-387-78183-9

Transfer pricing is often identified as the most important tax issue that multinational corporations face. This publication is an extremely useful tool for practitioners and tax directors grappling with complex and contentious transfer pricing issues of various kinds. It contains a series of highly...

Table of Contents:

• Introduction
• Economic vs. Accounting Profit Rates and Implications
• The Comparable Profits and Transactional Net Margin Method
• Resale Price and Cost Plus Methods
• Comparable Uncontrolled Price Method
• Services Cost Method
• Profit Split Methods
• Cost-Sharing
• Proposed Alternative Approaches to Transfer Pricing
• Case Study1
• Case Study 2
• Case Study 3
• Case Study 4
• Case Study 5
• Case Study 6
• Case Study 7
• Case Study 8
• Case Study 9
• Case Study 10
• Conclusions.