Transfer pricing : perspectives of economists and accountants (Part 2) / by Valerie Amerkhail (Economic Consulting Services, LLC, Washington, D.C.), Jerrie Varrone Mirga (Economic Consulting Services, LLC, Washington, D.C.), Dr. Stephen Blough (Principal, Washington National Tax, KPMG LLP, Washington, DC), Dr. Cark Chandler (Principal, Washington National Tax, KPMG LLP, Washington, DC), and Will Willams (Principal, Economic and Valuation Services, KPMG LLP, Atlanta, Georgia).
2015
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Title
Transfer pricing : perspectives of economists and accountants (Part 2) / by Valerie Amerkhail (Economic Consulting Services, LLC, Washington, D.C.), Jerrie Varrone Mirga (Economic Consulting Services, LLC, Washington, D.C.), Dr. Stephen Blough (Principal, Washington National Tax, KPMG LLP, Washington, DC), Dr. Cark Chandler (Principal, Washington National Tax, KPMG LLP, Washington, DC), and Will Willams (Principal, Economic and Valuation Services, KPMG LLP, Atlanta, Georgia).
Added Author
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Imprint
Arlington, VA : Tax Management, [2015]-
Description
1 online resource.
Frequency
Updated irregularly.
Series
Tax management portfolios ; 6909.
Formatted Contents Note
Detailed Analysis. Chapter 4: Economic Considerations in the Analysis of Controlled Services Transactions
4:I. Introduction
4:II. U.S. Regulations Governing Transfer Pricing for Controlled Services Transactions
4:III. Identifying U.S. Comparables for Different Types of Services
4:IV. OECD Guidelines Governing Transfer Pricing for Controlled Services Transactions
4:V. Identifying Non-U.S. Comparables for Different Types of Services
4:VI. Selected Issues
4:VII. Conclusions. Chapter 5: Relationship Between Intangible Valuations Done for Financial Statement Purposes and for Transfer Pricing Purposes
5:I. Objectives and Overview
5:II. Conceptual Issues
5:III. Implications of the Transfer Pricing Methods Set Forth in the Cost Sharing Regulations
5:IV. Conclusions
Working Papers.
"Chapter 4 examines the availability of potential U.S. and non-U.S. external comparables that might be used to apply transfer pricing methods that depend on external comparables, including an analysis of the ranges of markups that are observed for generic sets of providers of various types of services. [Chapter 5] discusses the similarities and differences between financial statement reporting and transfer pricing analyses."
4:I. Introduction
4:II. U.S. Regulations Governing Transfer Pricing for Controlled Services Transactions
4:III. Identifying U.S. Comparables for Different Types of Services
4:IV. OECD Guidelines Governing Transfer Pricing for Controlled Services Transactions
4:V. Identifying Non-U.S. Comparables for Different Types of Services
4:VI. Selected Issues
4:VII. Conclusions. Chapter 5: Relationship Between Intangible Valuations Done for Financial Statement Purposes and for Transfer Pricing Purposes
5:I. Objectives and Overview
5:II. Conceptual Issues
5:III. Implications of the Transfer Pricing Methods Set Forth in the Cost Sharing Regulations
5:IV. Conclusions
Working Papers.
"Chapter 4 examines the availability of potential U.S. and non-U.S. external comparables that might be used to apply transfer pricing methods that depend on external comparables, including an analysis of the ranges of markups that are observed for generic sets of providers of various types of services. [Chapter 5] discusses the similarities and differences between financial statement reporting and transfer pricing analyses."
Bibliography, etc. Note
Includes bibliographical references.
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Description based on contents viewed on Oct. 5, 2015; title from description page.
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www
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Print version: Transfer pricing. Arlington, VA : Tax Management, [2015]-
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Alternate Title
Tax Management Portfolios.
Language
English
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Transfer pricing. Arlington, VA : Tax Management, [c1997]-
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