Transfer pricing : rules and practice in selected countries (T-Z) / by Michael Wong [and others].
2013
Items
Details
Title
Transfer pricing : rules and practice in selected countries (T-Z) / by Michael Wong [and others].
Added Author
Added Corporate Author
Imprint
Arlington, Va. : Tax Management Inc., ©2013-
Description
1 online resource.
Frequency
Updated irregularly.
Series
Tax management portfolios ; 6975.
Formatted Contents Note
Chapter 170: transfer pricing rules and practice in Taiwan
Introduction
Overview of Taiwan's tax system
History of Taiwan's transfer pricing rules
Current transfer pricing rules in Taiwan
Documentation and disclosure requirements
Audit practice
Appeals
Penalties
Resolving conflicts with other countries
Adjustments to be made in the wake of a transfer pricing adjustment
Advance pricing agreements
Chapter 175: transfer pricing rules and practice in the United Kingdom
Introduction
Background: U.K. corporation tax
Overview of U.K. transfer pricing law
Disallowance of trading expenses
Sharkey v. Wernher and associated cases
Double taxation treaty provisions
The course of a transfer pricing inquiry
The arm's length price
Loans and thin capitalization
Advance pricing agreements
Other provisions
Table of worksheets
Bibliography.
Introduction
Overview of Taiwan's tax system
History of Taiwan's transfer pricing rules
Current transfer pricing rules in Taiwan
Documentation and disclosure requirements
Audit practice
Appeals
Penalties
Resolving conflicts with other countries
Adjustments to be made in the wake of a transfer pricing adjustment
Advance pricing agreements
Chapter 175: transfer pricing rules and practice in the United Kingdom
Introduction
Background: U.K. corporation tax
Overview of U.K. transfer pricing law
Disallowance of trading expenses
Sharkey v. Wernher and associated cases
Double taxation treaty provisions
The course of a transfer pricing inquiry
The arm's length price
Loans and thin capitalization
Advance pricing agreements
Other provisions
Table of worksheets
Bibliography.
Summary
" ... presents the rules and practice related to transfer pricing in Taiwan and the United Kingdom."
Note
[Portfolios 6940-6975 supersede portfolios 895-898. Portfolios 895, 896, 897, and 898 should be discarded]--Print version.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed on November 15, 2013).
Location
www
Available in Other Form
Print version: Transfer pricing. Arlington, Va. : Tax Management Inc., ©2013-
Continues
Transfer pricing. Arlington, VA : Tax Management, [©1997]-
Emmeluth, Christian. Transfer pricing. Arlington, VA : Tax Management, [©2002]-
Transfer pricing. Arlington, VA : Tax Management, [©1997]-
Kim, Woo Taik, 1947- Transfer pricing. Arlington, VA : Tax Management, [©2000]-
Emmeluth, Christian. Transfer pricing. Arlington, VA : Tax Management, [©2002]-
Transfer pricing. Arlington, VA : Tax Management, [©1997]-
Kim, Woo Taik, 1947- Transfer pricing. Arlington, VA : Tax Management, [©2000]-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in