Transfer pricing of intangibles
by M. Markham.
- Netherlands : Kluwer law, 2005.
- 335 p.
Table of Contents: Chapter 1. Introduction Chapter 2. Transfer Pricing: Definitional Issues Chapter 3. Achieving an Arm's Length Analysis of Intangibles Chapter 4. A Consideration of the Transfer Pricing methodologies Utilized in Determining an Arm's Length Consideration for Intangible Property Chapter 5. The Alternative to Arm's Length Methodologies: Global formulary Apportionment Chapter 6. Transfer Pricing Compliance: Documentation, penalties and other related issues Chapter 7. Administrative Approaches to the Resolution of transfer pricing disputes Chapter 8. Advance Pricing Agreements Chapter 9. Conclusion and Recommendations Bibliography Index