Transfer pricing : perspectives of economists and accountants (Part 1) / Dr. Dan Axelsen (PricewaterhouseCoopers LLP, Atlanta, Georgia), Dr. Irving Plotkin (PricewaterhouseCoopers LLP, Boston, Massachusetts), Dr. Garry Stone (PricewaterhouseCoopers LLP, Chicago, Illinois), Stanley I. Langbein (Professor of Law, University of Miami School of Law, Miami, Florida), R. William Morgan (Horst Frisch Incorporated, Washington, D.C.), Thomas E. Meyer (Horst Frisch Incorporated, Washington, D.C.), and Grant M. Clowery (Clowery Consulting, McLean, Virginia).
2015
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Title
Transfer pricing : perspectives of economists and accountants (Part 1) / Dr. Dan Axelsen (PricewaterhouseCoopers LLP, Atlanta, Georgia), Dr. Irving Plotkin (PricewaterhouseCoopers LLP, Boston, Massachusetts), Dr. Garry Stone (PricewaterhouseCoopers LLP, Chicago, Illinois), Stanley I. Langbein (Professor of Law, University of Miami School of Law, Miami, Florida), R. William Morgan (Horst Frisch Incorporated, Washington, D.C.), Thomas E. Meyer (Horst Frisch Incorporated, Washington, D.C.), and Grant M. Clowery (Clowery Consulting, McLean, Virginia).
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2015]-
Description
1 online resource.
Frequency
Updated irregularly.
Series
Tax management portfolios ; 6908.
Formatted Contents Note
Detailed Analysis. Chapter 1: The Economics of Transfer Pricing
1:I. Introduction
1:II. Intercompany Pricing of Tangible Property
1:III. Intercompany Pricing of Intangibles
1:IV. Intercompany Pricing of Services
1:V. Intercompany Financial Transactions and Transfer Pricing Issues
1:VI. Profits, Rates of Return, and Economic Theory
1:VII. Economic Concepts: Measurement Issues
Chapter 2: Multinational Group Theory and the Limitations of the Arm's-Length Approach
2:I. Introduction
2:II. Evolution of Transfer Pricing Analysis
2:III. Economic Analysis: "Equilibrium," "Disequilibrium," and Neutrality
2:IV. Economic Analysis and the "Transaction-Based" Arm's-Length System
2:V. Economic Analysis and the Current Regulations
Chapter 3: The Use of Financial Accounting Data for Transfer Pricing Purposes
3:I. Introduction
3:II. Analysis of Financial Accounting Data
3:III. Implementing and Updating Transfer Pricing Systems
3:IV. Other Issues
3:V. Summary
Working papers.
1:I. Introduction
1:II. Intercompany Pricing of Tangible Property
1:III. Intercompany Pricing of Intangibles
1:IV. Intercompany Pricing of Services
1:V. Intercompany Financial Transactions and Transfer Pricing Issues
1:VI. Profits, Rates of Return, and Economic Theory
1:VII. Economic Concepts: Measurement Issues
Chapter 2: Multinational Group Theory and the Limitations of the Arm's-Length Approach
2:I. Introduction
2:II. Evolution of Transfer Pricing Analysis
2:III. Economic Analysis: "Equilibrium," "Disequilibrium," and Neutrality
2:IV. Economic Analysis and the "Transaction-Based" Arm's-Length System
2:V. Economic Analysis and the Current Regulations
Chapter 3: The Use of Financial Accounting Data for Transfer Pricing Purposes
3:I. Introduction
3:II. Analysis of Financial Accounting Data
3:III. Implementing and Updating Transfer Pricing Systems
3:IV. Other Issues
3:V. Summary
Working papers.
Summary
"...analyzes the economics of transfer pricing, considers the viability of the arm's-length approach, and discusses the use of a company's internal data to assist in establishing and defending transfer prices."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on Oct. 2, 2015; title from description page.
Location
www
Available in Other Form
Print version: Transfer pricing. Arlington, VA : Tax Management Inc., [2015]-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Continues in Part
Transfer pricing. Arlington, VA : Tax Management, [c1997]-
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