" ... presents the rules and practice related to transfer pricing in Spain, Sweden, and Switzerland."
[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 145. Transfer pricing rules and practice in Singapore Introduction Overview of the Singapore income tax system Singapore's transfer pricing regime Taxpayers subject to the transfer pricing rules Transactions subject to the transfer pricing rules Arm's-length principle Transfer pricing methods Impact of the transfer pricing circular on other Singapore rules Other matters relevant to the transfer pricing circular Singapore avenues of appeal Interplay of customs valuation with transfer pricing rules Conclusions Chapter 150. Transfer pricing rules and practice in Spain Introduction Overview of Spain tax system Overview of Spain's income tax system History of Spain's transfer pricing rules The spanish transfer pricing rules The Spanish transfer pricing rules and the OECD transfer pricing guidelines Documentation and reporting requirements Penalties Tax and transfer pricing audits in Spain Administrative appeals and litigation of transfer pricing adjustments Resolving conflicts with other countries Adjustments to be made in the wake of a transfer pricing adjustment Advance pricing agreements Transfer pricing case law Chapter 155. Transfer pricing rules and practice in Sweden Introduction Background Application of general principles to transfer pricing Application of chapter 14 of the income tax act Defenses to transfer pricing adjustments Swedish tax treaty provisions relevant to transfer pricing Conflict of general principles, chapter 14 and treaty law Corresponding and secondary adjustments Competent authority proceedings (mutual agreement) Arbitration Transfer pricing reporting and documentation requirements Penalties and interest on additional income taxes due to transfer pricing income adjustments Dealing with the Swedish tax authorities on transfer pricing matters Coordination of transfer prices with Swedish value added taxes and customs. Chapter 160: Transfer pricing rules and practice in Switzerland Introduction Overview of corporate income and capital tax system in Switzerland Legal basis for transfer pricing adjustments in Switzerland Specific transactions between associated companies OECD model tax convention on income and on capital-relevant articles The Swiss treaty practice OECD transfer pricing guidelines Consequences of transfer pricing adjustments in Switzerland Compliance and litigation Table of worksheets Bibliography.
Digital File Characteristics
Source of Description
Title from title screen (viewed November 15, 2013).