The Logic and Practice of Transfer Pricing [eBook]

Author : Sam Sim
This book takes a ground-breaking approach in explaining transfer pricing in a logical, clear and easy-to-understand way with liberal use of diagrams and practical illustrations. The issue of transfer pricing has put companies with global presence like Starbucks, Google and Apple in the news.

Publication Date: January 2016

Publisher: LexisNexis

Product Format Details Qty
eBook
SG$ 130.80
ISBN: 9789814753449
Key FeaturesThis book takes a ground-breaking approach in explaining transfer pricing in a logical, clear and easy-to-understand way with liberal use of diagrams and practical illustrations. The issue of transfer pricing has put companies with global presence like Starbucks, Google and Apple in the news.Whether you are a CFO or financial controller with transfer pricing impacting your statutory accounts, a tax leader managing transfer pricing risk or a finance manager wrestling with transfer pricing true-ups, you will find this book to be an accessible and indispensable companion.Includes:♦ Making sense of BEPS ( Base Erosion and Profit Sifting) including the latest September 2014 Action 8 on intangibles and Action 13 on Country by Country Reporting♦ User-friendly layout, diagrams and illustrations♦ Logical sequence and exposition of key concepts using plain English♦ Practical dimensions - strategy, planning, dispute resolution, operational TP, operating in developing countries and organising a transfer pricing function♦ Transfer pricing presented in a multidisciplinary context across tax, law, economics and accounting

VOLUME I

Chapter 1: Framework of Interpretation in Tax

Chapter 2: Analysing Tax Decisions "New"

Chapter 3: Negligence in Tax "New"

Chapter 4: Ethics in Taxation "New"

Chapter 5: Case Law Guidance on Source of Business and Trade Income

Chapter 6: Receipts

Chapter 7: Exemptions "New"

Chapter 8: Expenditures

Chapter 9: Relevance of Accountancy Principles and Practices in Taxation

Chapter 10: Interest Expense Disallowance Formula "New"

Chapter 11: Compensations "New"

Chapter 12: Capital Allowances

Chapter 13: Losses and Unabsorbed Allowances "New"

Chapter 14: Group Relief "New"

Chapter 15: Withholding Tax and Taxation of Non-Residents

Chapter 16: EEIA Tax Incentives "New"

Chapter 17: Taxation of Intellectual Properties

Chapter 18: Corporate Restructuring, Mergers and Acquisitions

Chapter 19: Capital Market Transactions

Chapter 20: Taxation of Hedge Funds and Private Equity Firms

Chapter 21: Unit Trusts

VOLUME II

Chapter 22: Sea Transportation "New"

Chapter 23: Air Transportation "New"

Chapter 24: Telecommunications "New"

Chapter 25: Banking Operations

Chapter 26: Insurance Operations

Chapter 27: Financial Derivatives

Chapter 28: Clubs and Trade Associations "New"

Chapter 29: Partnership "New"

Chapter 30: Source of Employment Income and Some Related Taxation Issues

Chapter 31: Taxation of Employment Income"New"

Chapter 32: Employee Stock Options and Share Schemes

Chapter 33: Tax Factors in Wealth Management for Individuals

Chapter 34: Income from Estates and Trusts "New"

Chapter 35: Corporate Residence "New"

Chapter 36: Some Issues in Tax Planning "New"

Chapter 37: Tax Treaties and Treaty Interpretation

Chapter 38: Sovereign Immunity and the Extra-Territorial Enforcement of Tax "New"

Chapter 39: Providing Tax Certainty: Theory and Practice of Ruling Applications "New"

Chapter 40: The Limits of the Comptroller's Discretion under the Income Tax Act "New"

Chapter 41: About Tax Controversy - Facts, Evidence and Tax Risk Management "New"

Chapter 41A: Facts and Evidence "New"

Chapter 41B: Tax Risk Management "New"

Chapter 42: Practical Aspects of and Best Practices in Transfer Pricing"New"

Chapter 43: Controversies in Transfer Pricing - A Survey of Significant Case Law Decisions Globally

Chapter 44: Tax Effective Supply Chain Management "New"

Chapter 45: Tax Avoidance

Chapter 46: Issues in Tax Investigations and Tax Audits

Chapter 47: Income Tax Objections and Appeals

Chapter 48: Taxation and Non-Taxation Measures for Sustainable Development in Singapore

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