This handbook provides a comprehensive analysis of the transfer pricing issues that affect taxpayers and tax collectors alike. It has a practical focus advising taxpayers about transfer pricing techniques and their consequences.
- Provides non-tax transfer pricing guidance on such issues as imported merchandise, customs-related issues, and customs appraisement
- Describes IRS penalties in detail
- Describes various transfer pricing methodologies
The 2002 Supplement includes updates to both Transfer Pricing 3e and Transfer Pricing International. It contains:
- Two new chapters on Cost-Sharing Buy-Ins and Technology, Licensing, and Economic Issues in Transfer Pricing
- Complete revisions to chapters on New Zealand, Singapore, Belgium, Czech Republic, Russia, and South Africa. (with updates to Germany chapter)
- New Appendix containing information regarding Practice Note 7