Detailed analysis
Chapter 110. Transfer pricing rules and practice in Mexico
Overview of the Mexican tax system
Background
Basic statutory rules
Methods
Reporting and disclosure requirements
Documentation requirement
The Maquiladora industry
Procedural rules
Transfer adjustments
Advance pricing agreements
Constitutional considerations
Other considerations
Chapter 115. Transfer pricing rules and practice in the Netherlands
Overview of Dutch tax system and administration
Basic Dutch transfer pricing rules
Transfer-pricing-related reporting and documentation requirements
Penalties, tax amnesty, deferral of payment, and interest charges with respect to transfer pricing adjustments
Dealing with the Dutch tax authorities on transfer pricing issues
Practical aspects of the competent authority process
Arbitration within the European Union
Exchange of information
Coordination of transfer pricing with Dutch customs values
Chapter 120. Transfer pricing rules and practice in New Zealand
Overview of New Zealand income tax system and administration
New Zealand's transfer pricing rules
Transfer pricing guidelines
Transfer pricing reporting and documentation requirements
Penalties and interest on transfer pricing adjustments
Dealing with New Zealand tax authorities on transfer pricing issues
Interaction of transfer pricing, customs valuation, and anti-dumping rules
Table of worksheets
Bibliography.