Transfer pricing : rules and practice in selected countries (A-B) / Peter Blackwood [and others].
2013
Items
Details
Title
Transfer pricing : rules and practice in selected countries (A-B) / Peter Blackwood [and others].
Added Author
Added Corporate Author
Imprint
Arlington, Va. : Tax Management Inc., ©2013-
Description
1 online resource.
Frequency
Updated irregularly.
Series
Tax management portfolios ; 6940.
Formatted Contents Note
Detailed analysis. Chapter 10: Transfer pricing rules and practice in Australia
Overview of Australian tax system and administration
Basic Australian transfer pricing rules
Transfer pricing reporting and documentation requirements
Penalties, tax amnesty, and interest on additional income taxes based on transfer pricing income reallocations (including taxation ruling TR 98/16)
Dealing with Australian tax authorities on transfer pricing issues
Practical aspects of the competent authority process
Information disclosure
Interaction of transfer pricing, customs valuation, and anti-dumping rules
Chapter 20: Transfer pricing rules and practice in Belgium
Introduction
Basic Belgian transfer pricing rules
Overview of compliance and litigation from a transfer pricing perspective
Compatibility of Belgian domestic transfer pricing provisions with double tax treaties
Procedures for preventing double taxation resulting from transfer pricing adjustments
Chapter 25: Transfer pricing rules and practice in Brazil
Introduction
Overview of the Brazilian tax system and administration
Basic Brazilian transfer pricing rules
Other important pricing control rules
Enforcement of transfer pricing control by the tax authorities and transfer pricing audits
Other rules relating to transfer pricing
The OECD's comments on the Brazilian transfer pricing control rules
Controversial legal aspects of Brazil's transfer pricing control
Suggested applicability of the transfer pricing control rules in Brazil
Table of worksheets
Bibliography.
Overview of Australian tax system and administration
Basic Australian transfer pricing rules
Transfer pricing reporting and documentation requirements
Penalties, tax amnesty, and interest on additional income taxes based on transfer pricing income reallocations (including taxation ruling TR 98/16)
Dealing with Australian tax authorities on transfer pricing issues
Practical aspects of the competent authority process
Information disclosure
Interaction of transfer pricing, customs valuation, and anti-dumping rules
Chapter 20: Transfer pricing rules and practice in Belgium
Introduction
Basic Belgian transfer pricing rules
Overview of compliance and litigation from a transfer pricing perspective
Compatibility of Belgian domestic transfer pricing provisions with double tax treaties
Procedures for preventing double taxation resulting from transfer pricing adjustments
Chapter 25: Transfer pricing rules and practice in Brazil
Introduction
Overview of the Brazilian tax system and administration
Basic Brazilian transfer pricing rules
Other important pricing control rules
Enforcement of transfer pricing control by the tax authorities and transfer pricing audits
Other rules relating to transfer pricing
The OECD's comments on the Brazilian transfer pricing control rules
Controversial legal aspects of Brazil's transfer pricing control
Suggested applicability of the transfer pricing control rules in Brazil
Table of worksheets
Bibliography.
Summary
" ... presents the rules and practice related to transfer pricing in Australia, Belgium, and Brazil."
Note
["Portfolios 6940-6975 supersede portfolios 895-898. Portfolios 895, 896, 897, and 898 should be discarded"]--Print version.
Title from title screen (viewed on September 6, 2013).
Title from title screen (viewed on September 6, 2013).
Bibliography, etc. Note
Includes bibliographical references.
Location
www
Available in Other Form
Print version: Transfer pricing. Arlington, Va. : Tax Management Inc., ©2013-
Continues
Transfer pricing. Arlington, VA : Tax Management, [©1997]-
Emmeluth, Christian. Transfer pricing. Arlington, VA : Tax Management, [©2002]-
Transfer pricing. Arlington, VA : Tax Management, [©1997]-
Kim, Woo Taik, 1947- Transfer pricing. Arlington, VA : Tax Management, [©2000]-
Emmeluth, Christian. Transfer pricing. Arlington, VA : Tax Management, [©2002]-
Transfer pricing. Arlington, VA : Tax Management, [©1997]-
Kim, Woo Taik, 1947- Transfer pricing. Arlington, VA : Tax Management, [©2000]-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in