Transfer Pricing and Developing Economies : (Record no. 122306)
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| fixed length control field | 11586nam a22005653i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC4790562 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240729131041.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2016 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781464809705 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781464809699 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC4790562 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL4790562 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr11333121 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaONFJC)MIL989415 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)970635375 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ192.5.T736 2016 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 339.52 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Cooper, Joel. |
| 245 10 - TITLE STATEMENT | |
| Title | Transfer Pricing and Developing Economies : |
| Remainder of title | A Handbook for Policy Makers and Practitioners. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Washington : |
| Name of producer, publisher, distributor, manufacturer | World Bank Publications, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2016. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (391 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Directions in Development;Directions in Development - Public Sector Governance |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Front Cover -- Contents -- Acknowledgments -- Foreword -- Introduction -- Abbreviations -- Chapter 1 Transfer Pricing, Corporate Strategy, and the Investment Climate -- What Is Transfer Pricing? -- Regulation of Transfer Pricing for Direct Taxation Purposes -- Costs and Benefits of Regulating Transfer Pricing -- Preconditions for Transfer Pricing Reform -- Approaches to Transfer Pricing Regulation -- Mitigating the Investment Climate Impact -- Notes -- Bibliography -- Chapter 2 The International Legal Framework -- Tax Treaties -- Other International Instruments and Sources -- Notes -- Bibliography -- Chapter 3 Drafting Transfer Pricing Legislation -- Formulating a "Transfer Pricing Policy" -- Drafting Approach -- Components of Transfer Pricing Legislation -- Core Provisions -- Practical Provisions -- Administrative and Procedural Provisions -- Role of Administrative Guidance -- Practical Considerations when Drafting Transfer Pricing Legislation -- Annex 3A: Transfer Pricing Legislation Checklist -- Annex 3B: Examples of "Relationships" from Selected Countries' Legislation -- Annex 3C: Selected Examples of Administrative Guidance on Transfer Pricing -- Notes -- Bibliography -- Chapter 4 Applying the Arm's-Length Principle -- Comparability -- Transfer Pricing Methods -- Selecting the Transfer Pricing Method -- Selecting the Tested Party -- Arm's-Length Range -- Annex 4A: Sample Functional Analysis Questionnaire -- Annex 4B: Examples of Commercial Databases Used for Transfer Pricing -- Annex 4C: Example of Comparables Search Process -- Annex 4D: Steps in the Comparability Analysis -- Annex 4E: Comparability Adjustment Examples -- Notes -- Bibliography -- Chapter 5 Selected Issues in Transfer Pricing -- Intragroup Services -- Financial Transactions -- Intangibles -- Cost Contribution Arrangements -- Loss-Making Entities and Startup Operations. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Business Restructurings -- Location Savings -- Government Regulation -- Set-Offs -- Transfer Pricing and Customs Valuations -- Transfer Pricing and Value Added Tax -- Attribution of Profits to Permanent Establishments -- Notes -- Bibliography -- Chapter 6 Promoting Taxpayer Compliance through Communication, Disclosure Requirements, Transfer Pricing Documentation, and Penalties -- Communication and Outreach -- Disclosure Requirements: Collecting Information and Promoting Widespread Compliance -- Transfer Pricing Documentation -- Penalties Related to Transfer Pricing -- Annex 6A: Overview of Information Collected through Transfer Pricing-Related Disclosures -- Annex 6B: Summary of Selected Countries' (Transfer Pricing) Disclosure Requirements -- Annex 6C: Australia: Schedule 25A (2011)-Part A -- Annex 6D: Denmark: Controlled Transactions Form -- Annex 6E: Kenyan Revenue Authority: Disclosure of Transfer Pricing Transactions -- Annex 6F: India: Form 3CEB (Transfer Pricing-Accountants Certificate) -- Annex 6G: New Zealand: Transfer Pricing Questionnaire (Foreign-Owned) -- Annex 6H: South Africa: Transfer Pricing Questionnaire (South African-Owned) -- Annex 6I: Australia: ATO Draft Information Request-Transfer Pricing -- Annex 6J: Colombia: Penalty Matrix -- Notes -- Bibliography -- Chapter 7 Avoiding and Resolving Transfer Pricing Disputes -- Avoiding Transfer Pricing Disputes -- Resolving Transfer Pricing Disputes -- Notes -- Bibliography -- Chapter 8 Developing a Transfer Pricing Audit Program -- Institutional Arrangements and Responsibility of Transfer Pricing Staff -- Risk Management: Maximizing the Use of Scarce Audit Resources -- Notes -- Bibliography -- Boxes -- Box 1.1 Selected Accounting Disclosures Related to Transfer Pricing -- Box 1.2 Estimates of Revenue Lost to Developing Economies as a Result of Transfer Mispricing. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Box 1.3 Examples of Revenue Collection from Transfer Pricing Regulation in Selected Countries -- Box 1.4 Effect of Change in Prices on Direct Tax Revenues and Customs Revenues -- Box 1.5 Basic Preconditions for Transfer Pricing Reform -- Box 1.6 The Potential for Double Taxation if Conflicting Approaches Are Adopted -- Box 1.7 Results of Ernst & -- Young's 2010 Global Transfer Pricing Survey -- Box 2.1 Article 9 of the OECD Model Tax Convention on Income and on Capital, 2010 -- Box 2.2 Example of a "Light" Treaty -- Box 2.3 Reference to OECD Transfer Pricing Guidelines in the United Kingdom's Domestic Legislation, 2010 -- Box 2.4 Relevance of International Guidelines in Selected Non-OECD Countries -- Box 2.5 Judicial Reference to the OECD Transfer Pricing Guidelines in Selected Non-OECD Countries -- Box 3.1 Egypt's Transfer Pricing Legislation -- Box 3.2 Kenya's Transfer Pricing Legislation -- Box 3.3 United Kingdom's Exemption for SMEs -- Box 3.4 Definition of Transaction in Albania's Transfer Pricing Legislation -- Box 3.5 Transactions Subject to Kenya's Transfer Pricing Rules -- Box 3.6 India's Definition of Associated Enterprise -- Box 3.7 Georgia's Practical Control Definition -- Box 3.8 Albania's Definition of Controlled Transactions -- Box 3.9 Serbia's Application of Its Transfer Pricing Legislation to Transactions with Entities from Jurisdictions with a Preferential Tax System -- Box 3.10 South Africa's Definition of "International Agreement" -- Box 3.11 Ghana's Legislation Is Focused on "Terms" as Opposed to "Price" -- Box 3.12 Example: Explicit Adjustment Power -- Box 3.13 Example: Legislation Allowing for Upward Adjustments Only -- Box 3.14 Example: Provision for Use of Arm's-Length Values in Lieu of Actual Values -- Box 3.15 EUJTPF: Practical Solution to Compensating Adjustments in the EU. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Box 3.16 Example: Corresponding Adjustment Provisions -- Box 3.17 Georgia's Corresponding Adjustment Request Procedure -- Box 3.18 Corresponding Adjustments for Domestic Transactions in the United Kingdom -- Box 3.19 Georgia's Detailed Provision on Comparability Factors -- Box 3.20 Georgia's Provision on Comparability Adjustments -- Box 3.21 Albania's Provision on Typical Process for Comparability Analysis -- Box 3.22 Examples of Provisions Specifying Approved Transfer Pricing Methods -- Box 3.23 Provisions Allowing for the Prescription or Use of Other Methods -- Box 3.24 Example: Zambia's "Reference Price" Method for Base Metal Exports -- Box 3.25 Nigeria's Provisions on Selection of Transfer Pricing Method -- Box 3.26 United States' "Best Method Rule" for Selection of Transfer Pricing Method -- Box 3.27 Albania's Provision on Selection of Tested Party -- Box 3.28 Aggregation of Transactions under the IRC Sec. 482 Regulations -- Box 3.29 Selection of a Point within the Market Range in Georgia -- Box 3.30 Provision Concerning Sources of Comparable Information in Albania -- Box 3.31 Serbia's Requirement That Secondary Legislation Be Based on International Guidance -- Box 3.32 Albania's Reference to the 2010 OECD Transfer Pricing Guidelines -- Box 3.33 Nigeria's Reference to the OECD Transfer Pricing Guidelines and the UN Practical Manual -- Box 3.34 Albania's Annual Controlled Transactions Notice Provisions -- Box 3.35 Examples of Provisions Requiring Transfer Pricing Documentation -- Box 3.36 Albania's Exemption from Penalties Where Documentation Requirement Met -- Box 3.37 Examples of Legislative Requirements for Internal Approval -- Box 3.38 Provisions Providing Authority for APAs -- Box 3.39 Provisions Providing Authority for Safe Harbors -- Box 3.40 Example: The Philippines' Interim Transfer Pricing Guidelines. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Box 4.1 Examples of Contractual Terms in Internal Revenue Code (IRC) Section 482 Regulations -- Box 4.2 Six-Step Process for Analyzing Risk in Revised OECD Transfer Pricing Guidelines (2015) -- Box 4.3 United States: IRS Large- and Medium-Size Business International Audit Program Guidelines on Functional Analysis -- Box 4.4 United States: IRS Large- and Medium-Size Business International Audit Program Guidelines on Comparability of Property and Services -- Box 4.5 Ansoff's Growth Matrix -- Box 4.6 Improving Access to Commercial Information and Comparables in Developing Countries -- Box 4.7 Australia: Use of Internal Rates of Return in Difficult Transfer Pricing Cases -- Box 4.8 SARS Guidance on the Use of Foreign Comparables -- Box 4.9 Use of Secret Comparable in the United Kingdom -- Box 4.10 Comparability Analysis: Typical Nine-Step Process in the OECD Transfer Pricing Guidelines -- Box 4.11 Country Experience with Comparability Adjustments: India -- Box 4.12 Sample Application of the CUP Method -- Box 4.13 Example: Application of the Resale Price Method -- Box 4.14 Example: Application of the Cost-Plus Method -- Box 4.15 Example: Application of the TNMM Using a Sales-Based Financial Indicator -- Box 4.16 Example: Application of the TNMM Using Cost-Based Financial Indicator -- Box 4.17 Acceptability of Foreign-Tested Parties -- Box 4.18 HMRC Guidance on Narrowing the Range -- Box 4C.1 Use of Diagnostic Ratios to Reduce the Pool of Potential Comparables -- Box 5.1 New Zealand Inland Revenue's Checklist for Service Transactions -- Box 5.2 Hungary's Regulations on Low Value-Adding Services -- Box 5.3 Selected Resources on Intragroup Services -- Box 5.4 New Zealand's Simplified Approach to Financing Costs -- Box 5.5 Selected Resources on Transfer Pricing Aspects of Financial Transactions -- Box 5.6 Selected Resources on Transfer Pricing and Intangibles. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Box 5.7 Selected Resources on Cost Contribution Arrangements (CCAs). |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Fiscal policy. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Fox, Randall. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Loeprick, Jan. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mohindra, Komal. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mohindra, Komal. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Cooper, Joel |
| Title | Transfer Pricing and Developing Economies |
| Place, publisher, and date of publication | Washington : World Bank Publications,c2016 |
| International Standard Book Number | 9781464809699 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Directions in Development;Directions in Development - Public Sector Governance |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=4790562">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=4790562</a> |
| Public note | Click to View |
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