Transfer pricing : rules and practice in selected countries (J-L) / by Akira Akamatsu [and others].

Detailed analysis
Chapter 90. Transfer pricing rules and practice in Japan
Background
Sources of transfer pricing law in Japan
Substantive transfer pricing rules
The transfer pricing examination
Advance pricing arrangements
Competent authority
Domestic appeals procedures
Chapter 95. Transfer pricing rules and practice in Korea
Overview of Korean tax system and administration
Basic Korean transfer pricing rules
Penalties, waivers, and interest on additional corporation tax due based on transfer pricing adjustments
Dealing with the Korean tax administration on transfer pricing issues
Practical aspects of the competent authority process
Information reporting and recordkeeping
Coordination of transfer pricing with Korean customs declarations
Chapter 100. Transfer pricing rules and practice in Luxembourg
Introduction
Overview of Luxembourg's tax system
Overview of Luxembourg's corporate income tax system
History of Luxembourg's transfer pricing rules
The transfer pricing rules of Luxembourg
How the transfer pricing rules of Luxembourg differ from the OECD transfer pricing guidelines
Reporting and documentation requirements
Penalties
Transfer pricing audits in Luxembourg
Appeals of tranfer pricing adjustments
Resolving conflicts with other countries
Adjustments to be made in the wake of a transfer pricing adjustment
Advance pricing agreements
Table of worksheets
Bibliography.