An overarching look at transfer pricing regimes in Asia-Pacific countries and what they mean for foreign businessesA comprehensive guide for companies doing business globally, Asia-Pacific Transfer ...Pricing Handbookexplains the policies and practices that Asia-Pacific countries employ with regards to taxing foreign businesses. The only book that analyzes and guides companies through the often complex transfer pricing rules in place in Asian-Pacific nations, the book explains how authorities in fifteen countries, including ASEAN, India, New Zealand, Japan, and South Korea, tax any company doing business within their borders.Helping foreign companies to properly price their goods and services for global markets, providing defenses for transfer pricing audits, explaining standards for creating comparables that multijurisdictional tax administrations will accept, explaining documentation requirements and timing issues, and creating awareness about inadvertently becoming a permanent establishment, Asia-Pacific Transfer Pricing Handbookis an essential resource for doing business abroad.Provides comprehensive, accessible information on transfer pricing in Asia-Pacific countriesCovers fifteen Asia-Pacific countries, including all ASEAN countries, giving readers unparalleled exposure to the different transfer pricing arrangements across the regionExplains how companies doing business abroad should price their goods and services for global markets to remain in accordance with the lawA complete and comprehensive guide to transfer pricing and its implications for firms and accountants operating in the Asia-Pacific region, Asia-Pacific Transfer Pricing Handbookexplains everything foreign companies need to know about doing business abroad.
A growing concern among those interested in economic development is the realization that hundreds of billions of dollars are illicitly flowing out of developing countries to tax havens and other ...financial centers in the developed world. This volume assesses the dynamics of these flows, much of which is from corruption and tax evasion. What causes them, what are their consequences and how might they be controlled? The chapters by authors from a variety of backgrounds, including criminologists and practicing lawyers as well as economists, examine many dimensions of the phenomenon. For example, one chapter examines the political economy of the issue; to what extent is this the consequence of a more general failure of governance, so that it is more a manifestation of government weakness or can it be identified with a few specific features? Two other chapters examine major illegal markets (drug trafficking and human smuggling) to assess how they contribute to these flows. Other chapters are concerned with the corporate role in the phenomenon, particularly the possibility that transfer pricing (in which firms set prices for international trade among wholly owned affiliates) might play a major role in moving money illicitly.
Transfer pricing handbook Feinschreiber, Robert; Kent, Margaret
2012., 2012, 2012-08-03, 2012-08-02, Letnik:
588
eBook
Learn OECD guidance on business taxation in multiple countries A business that is not aware of all of its exposure to the tax policy of each country in which it does business may find itself paying ...more in taxes that the share of profit it generates. The Organisation for Economic Co-operation and Development (OECD) seeks to reduce the risk of business taxation in multiple countries. Transfer Pricing Handbook explores how countries can apply the OECD Guidelines to tax businesses that conduct their endeavors in more than one country. It is the ultimate comprehensive guide for companies doing business globally. Helps companies properly price their goods and services for global markets Provides defenses for transfer pricing audits Provides standards for creating comparables that multijurisdictional tax administrations will accept Guides documentation requirements and timing issues If you're doing business in more than one country, Transfer Pricing Handbook is a must-have, essential guide for simplifying OECD regulations for your global company.
Într-o economie puternic marcată de globalizare, preţurile de transfer reprezintă un punct central pe agenda contribuabililor, autorităţilor fiscale şi organismelor de reglementare, influenţa lor ...manifestându-se În primul rând În domeniul fiscal, respectiv În ceea ce priveşte determinarea corectă şi alocarea corespunzătoare a bazei impozabile aferentă impozitului pe profit Între diferite jurisdicţii sau Între companii care activează În cadrul aceleiaşi jurisdicţii. Însă, preţurile de transfer transcend problematica fiscală, influenţând Într-o măsură semnificativă şi alte aspecte din viaţa unei entităţi, unul dintre acestea fiind imaginea reflectată În situaţiile financiare anuale, inclusiv fluxurile de numerar sau indicatorii de performanţă financiară şi, prin analiza acestora, deciziile de investiţii ale potenţialilor utilizatori de informaţii contabile. Prin urmare, preţurile de transfer reprezintă un punct de reper şi În activitatea de audit desfăşurată la nivelul companiilor care fac parte din grupuri naţionale şi multinaţionale şi sunt implicate În tranzacţii intra-grup semnificative, Întrucât respectarea sau nu a principiului valorii de piaţă influenţează În mod direct reflectarea elementelor de venituri, cheltuieli, rezultat, active, capitaluri proprii sau datorii În conformitate cu principiul imaginii fidele şi, astfel, În cele din urmă, opinia de audit. Standardele naţionale şi internaţionale de audit oferă recomandări şi indicaţii cu privire la modul În care trebuie tratată problematica preţurilor de transfer ca parte a misiunilor de audit, fapt ce reflectă o preocupare continuă a organismelor profesionale pentru conturarea celor mai bune practici in domeniu.
Au travers d'une étude ethnographique et longitudinale dans une organisation qui a mis en œuvre la facturation interne, cette recherche révèle les effets inattendus et complexes qui découlent de ...l'usage de cet outil de gestion et de son évolution. Elle contribue à la connaissance de ce sujet aussi important qu'épineux sur trois plans. D'abord, elle comble une lacune dans la littérature, qui s'est peu intéressée aux effets, en adoptant une vision relationnelle, processuelle et dynamique des phénomènes organisationnels, éclairée par la théorie de la pratique de Schatzki. Ensuite, en confirmant les résultats d'études précédentes menées par des chercheurs externes à l'organisation étudiée, et en les enrichissant avec des constats complémentaires, elle confirme l'apport distinctif de l'approche méthodologique du tournant pratique pour l'analyse des phénomènes organisationnels : faire de la recherche en tant que praticien. Ainsi, elle réduit le fossé entre chercheurs et praticiens.
The article analyses selected challenges associated with retroactive transfer pricing adjustments of imported goods under the Customs and Excise Act 91 of 1964 (Customs and Excise Act). This is done ...in order to examine the regulatory challenges affecting retroactive transfer pricing adjustments and customs valuation processes of imported goods under the Customs and Excise Act. Thus, the enforcement of retroactive transfer pricing adjustments of imported goods for Multinational Enterprises (MNEs) is scrutinised in terms of the Customs and Excise Act. To this end, the article provides an overview analysis of selected regulatory and related challenges affecting retroactive transfer pricing adjustments and actual valuation processes of imported goods within different MNEs in South Africa. Accordingly, the article explores selected challenges in order to recommend possible remedies and measures that could be employed by policy makers to enhance the regulatory and enforcement framework under the Customs and Excise Act.
This paper describes the implementation of BEPS Action Plan 13: Definition, Benefit, Challenge, and Change. The research was conducted using qualitative. It used secondary data from OECD. Lyotard was ...used to analyzing the data. The research showed that BEPS Action Plan 13 significantly increased transfer pricing taxpayer compliance worldwide. However, amendments regarding materiality, competent authority agreement, time, and manner of information exchange are required. As a result, the policy can enhance the information that is made available, good, and consistent to the tax administration. The policy maker and tax consultant can use this research to create sufficient BEPS Action Plan 13 for taxpayers based on tax jurisdiction. Each jurisdiction has unique and different tax administrations to respond to the BEPS Action Plan 13. Especially in Indonesia, those concerned about BEPS Action Plan 13 must publish meta-narratives to speak up about the suitable policy for Indonesia’s taxpayers toward BEPS Action Plan 13. Publishing meta-narrative is available by using the Lyotard perspective. This paper presents descriptive guidance in managing transfer pricing documents, especially Country-by-Country Reporting (CbCR). The result served the idea from OECD as the guidance indicator and taxpayers or other stakeholders (who are interested in the Transfer Pricing Document). So, changes are needed to balance the requirement between OECD and stakeholders whenever the regulation could be implemented in each jurisdiction.
O presente artigo tem a finalidade de analisar a impossibilidade da aplicaçâo analógica dos criterios de controle de preços de transferencia nas operaçôes interestaduais entre empresas vinculadas. ...Neste sentido, buscou-se demonstrar a inviabilidade do referido proceder do fisco estadual com base na (i) identificaçào do conceito de preços de transferencia no comercio exterior, (ii) identificaçào da dimensao finalistka das normas de controle de preços de transferencias, (iii) no delineamento dos fundamentos do Imposto de Renda e da utilizaçào dos criterios de controle do preço de transferencia no Brasil. Por fim, por meio da especificaçào da hipótese de incidencia do ICMS e dos limites à analogia no direito tributario, demonstrou-se que tal aplicaçâo nào seria legítima nem válida.
Transfer pricing is important to many business conglomerates and multinational enterprises. In this review, we pursue a stock-take of transfer pricing research through a bibliometric analysis. Using ...bibliometric data of 735 research articles from the Scopus database, this review sheds light on the leading authors, countries, institutions, outlets, articles, and themes of transfer pricing research over 50 years (1968–2019). Findings of this review suggest that there is a need for transfer pricing research to go beyond compliance and tax management and toward a more meaningful exercise of using transfer pricing as a strategic tool in business. Future research directions for transfer pricing conclude this review.
PDF
