Год выпуска: 0 Автор: J. S. Kuan Издательство: Страниц: 0 ISBN: 1893323552
Описание
Global Transfer Pricing Solutions: 2004 covers the major transfer pricing regimes around the world with in-depth discussion and analysis of such topics as proactive transfer pricing management of post-merger integrations, e-commerce and intellectual property. The report covers a wide range of tools and techniques relevant to transfer pricing in Asia, Europe, Latin America, Russia/Eurasia, and North America. Coverage includes: * A global, OECD, and country review of cost contribution agreements (CCAs) * Increasing profitability through enterprise price optimization (EPO) * Transfer pricing documentation requirements for global businesses * Transfer pricing and the R&D conundrum * Comparisons of transfer pricing rules in Latin America and the U.S.; tax treatment of intangibles * Use of unilateral and bilateral advance pricing agreements (APAs) * Sourcing income to preserve the use of credits and carryovers * Migration of IP rights: From a...
