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Transfer pricing : foreign rules and practice outside of Europe

Author: Nathan Boidman; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, [©1997]-
Series: Tax management portfolios, 897.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Database:WorldCat
Summary:
" ... presents the rules and practice related to transfer pricing in Canada, Mexico, and Japan. The detailed analysis consists of chapters 31, 32, and 33 of the Tax Management Transfer Pricing Portfolio Series."
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Additional Physical Format: Print version:
Transfer pricing.
Washington, D.C. : Tax Management Inc., ©1995-
(OCoLC)32629654
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Nathan Boidman; Tax Management Inc.
OCLC Number: 60457250
Notes: Title from title screen (viewed Oct. 4, 2007).
Formerly published in Washington, D.C., 1997-2007.
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Chapter 31: Transfer pricing rules and practice in Canada by Nathan Boidman Davies Ward Phillips & Vineberg Montreal, Canada --
Introduction and overview --
Relationship between the Canadian tax system and transfer pricing --
Threshold issues and parameters of Canadian transfer pricing law --
Basic Canadian transfer pricing rules --
Penalties, tax amnesty and interest on transfer pricing adjustments --
Compliance and litigation --
Canadian competent authority and transfer pricing issues --
Information reporting and recordkeeping --
Chapter 32: Transfer pricing rules and practice in Mexico by Nicasio J. del Castillo Horacio Pena PricewaterhouseCoopers, LLP and Manuel F. Solano Ernst & Young, LLP and David Garcia Fabregat Mexico City, Mexico --
Introduction --
Overview of the Mexican tax system --
Evolution of the transfer pricing regime --
Taxpayers covered by the transfer pricing rules --
Related vs. Unrelated parties --
Transactions subject to transfer pricing rules --
Arm's length standard --
Transfer pricing methods --
Correlative adjustments --
Special situations --
Possible impact of transfer pricing rules on other Mexican tax rules --
Procedural matters potentially relevant to transfer pricing --
Custom duties --
Chapter 33: Transfer pricing rules and practice in Japan by Gary M. Thomas White & Case Tokyo, Japan and Akira Akamatsu Licensed Tax Attorney Tokyo, Japan --
Background --
Sources of transfer pricing law in Japan --
Substantive transfer pricing rules --
The transfer pricing examination --
Advance pricing arrangements --
Competent authority --
Domestic appeals Procedures --
Working papers.
Series Title: Tax management portfolios, 897.
Responsibility: by Nathan Boidman [and others].

Abstract:

" ... presents the rules and practice related to transfer pricing in Canada, Mexico, and Japan. The detailed analysis consists of chapters 31, 32, and 33 of the Tax Management Transfer Pricing Portfolio Series."

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