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Transfer pricing and developing economies : a handbook for policy makers and practitioners

Author: Joel Cooper; Randall Fox; Jan Loeprick; Komal Mohindra
Publisher: Washington, DC : World Bank Group, [2016] ©2016
Series: Directions in development (Washington, D.C.)., Public sector governance.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
Summary:
Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited  Read more...
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Genre/Form: Electronic books
Handbooks and manuals
Handbooks, manuals, etc
Additional Physical Format: Print Version:
Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Joel Cooper; Randall Fox; Jan Loeprick; Komal Mohindra
ISBN: 9781464809705 1464809704
OCLC Number: 970041932
Description: 1 online resource (xxiv, 363 pages) : illustrations.
Contents: Front Cover; Contents; Acknowledgments; Foreword; Introduction; Abbreviations; Chapter 1 Transfer Pricing, Corporate Strategy, and the Investment Climate; What Is Transfer Pricing?; Regulation of Transfer Pricing for Direct Taxation Purposes; Costs and Benefits of Regulating Transfer Pricing; Preconditions for Transfer Pricing Reform; Approaches to Transfer Pricing Regulation; Mitigating the Investment Climate Impact; Notes; Bibliography; Chapter 2 The International Legal Framework; Tax Treaties; Other International Instruments and Sources; Notes; Bibliography. Chapter 3 Drafting Transfer Pricing LegislationFormulating a "Transfer Pricing Policy"; Drafting Approach; Components of Transfer Pricing Legislation; Core Provisions; Practical Provisions; Administrative and Procedural Provisions; Role of Administrative Guidance; Practical Considerations when Drafting Transfer Pricing Legislation; Annex 3A: Transfer Pricing Legislation Checklist; Annex 3B: Examples of "Relationships" from Selected Countries' Legislation; Annex 3C: Selected Examples of Administrative Guidance on Transfer Pricing; Notes; Bibliography. Chapter 4 Applying the Arm's-Length PrincipleComparability; Transfer Pricing Methods; Selecting the Transfer Pricing Method; Selecting the Tested Party; Arm's-Length Range; Annex 4A: Sample Functional Analysis Questionnaire; Annex 4B: Examples of Commercial Databases Used for Transfer Pricing; Annex 4C: Example of Comparables Search Process; Annex 4D: Steps in the Comparability Analysis; Annex 4E: Comparability Adjustment Examples; Notes; Bibliography; Chapter 5 Selected Issues in Transfer Pricing; Intragroup Services; Financial Transactions; Intangibles; Cost Contribution Arrangements. Loss-Making Entities and Startup OperationsBusiness Restructurings; Location Savings; Government Regulation; Set-Offs; Transfer Pricing and Customs Valuations; Transfer Pricing and Value Added Tax; Attribution of Profits to Permanent Establishments; Notes; Bibliography; Chapter 6 Promoting Taxpayer Compliance through Communication, Disclosure Requirements, Transfer Pricing Documentation, and Penalties; Communication and Outreach; Disclosure Requirements: Collecting Information and Promoting Widespread Compliance; Transfer Pricing Documentation; Penalties Related to Transfer Pricing. Annex 6A: Overview of Information Collected through Transfer Pricing-Related DisclosuresAnnex 6B: Summary of Selected Countries' (Transfer Pricing) Disclosure Requirements; Annex 6C: Australia: Schedule 25A (2011)-Part A; Annex 6D: Denmark: Controlled Transactions Form; Annex 6E: Kenyan Revenue Authority: Disclosure of Transfer Pricing Transactions; Annex 6F: India: Form 3CEB (Transfer Pricing-Accountants Certificate); Annex 6G: New Zealand: Transfer Pricing Questionnaire (Foreign-Owned); Annex 6H: South Africa: Transfer Pricing Questionnaire (South African-Owned).
Series Title: Directions in development (Washington, D.C.)., Public sector governance.
Responsibility: Joel Cooper, Randall Fox, Jan Loeprick, and Komal Mohindra.

Abstract:

This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization. It covers all relevant aspects that have to be considered when introducing or  Read more...

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