" ... presents the rules and practice related to transfer pricing in Japan, Korea, and Luxembourg."
[Portfolios 6940-6975 supersede portfolios 895-898. Portfolios 895, 896, 897, and 898 should be discarded]--Print version.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
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.
Digital File Characteristics
Source of Description
Title from title screen (viewed on November 15, 2013).