Transfer Pricing Rules and Compliance Handbook

Benefits and Features

 

Topics Include:

  • The U.S. rules governing transfer pricing
  • How taxpayers can document transfer pricing determinations to avoid disputes
  • How to manage A transfer pricing examination
  • Post-examination procedural alternatives to resolve transfer pricing disputes
  • Discussion of the advance pricing agreement (APA) procedure, an approach whereby taxpayers prospectively agree with one or more tax authorities regarding their transfer pricing determinations.
  • Coverage of the impact of transfer pricing on other tax issues,
  • Coverage of the impact of transfer pricing on non-tax regulatory issues including customs valuations, Section 404 of the Sarbanes-Oxley Act of 2002, and FASB Interpretation No. 48.