" ... presents the rules and practice related to transfer pricing in Hong Kong, India, Ireland, and Italy."
[Portfolios 6940-6975 supersede portfolios 895-898. Portfolios 895, 896, 897, and 898 should be discarded]--Print version. Title from title screen (viewed on November 15, 2013).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis Chapter 70. Transfer pricing rules and practice in Hong Kong Introduction Overview of Hong Kong's tax system History of Hong Kong's transfer pricing rules The transfer pricing rules of Hong Kong How the transfer pricing rules of Hong Kong differ from the OECD transfer pricing guidelines Reporting and documentation requirements Penalties Transfer pricing audits in Hong Kong Administrative appeals of transfer pricing adjustments Litigation Resolving conflicts with other countries Advance pricing agreements Chapter 75. Transfer pricing rules and practice in India Introduction The transfer pricing legislation The transfer pricing regulations Burden of proof Methods Comparable data Arithmetical mean vs. Range of price Contemporaneous documentation Tax return disclosure (accountant's report) Penalties Transfer pricing audit process Approaches taken by TPOs in transfer pricing audits Appeals Competent authority relief Advance pricing agreements Benefit of tax holiday under [section] 10a Conclusion Chapter 80. Transfer pricing rules and practice in Ireland Introduction Overview of Ireland's tax system Overview of Ireland's corporate income tax system History of Ireland's transfer pricing rules Ireland's transfer pricing regime How Ireland's transfer pricing rules differ from the OECD guidelines Reporting and documentation requirements Interest and penalties Transfer pricing compliance review program Transfer pricing audits in Ireland Administrative appeals of transfer pricing adjustments Litigation Resolving conflicts with other countries Adjustments to be made in the wake of a transfer pricing adjustment Advance pricing agreements Chapter 85. Transfer pricing rules and practice in Italy Introduction Overview of Italian transfer pricing rules Statutory rules on transfer pricing (article 110(7) ITC) and the interpretation thereof by the Italian Ministry of Finance (circular no. 32/9/2267 of 22 September 1980 and circular no. 42/12/1587 of 12 December 1981) Cost-sharing arrangements Documentation Compliance and litigation Summary of case law Dealing with the Italian tax authorities on transfer pricing issues Practical aspects of the competent authority process Information reporting and recordkeeping Elimination of double taxation under the EEC Convention 90/436/ec Hypothetical case studies involving Italian transfer pricing rules and practice Table of worksheets.