Transfer Pricing of Intangibles
by Michelle Markham.
- Netherlands : K.L.I., 2005.
- 335 p.
Table of Contents: Chapter 1. Introduction Chapter 2. transfer Pricing: Definitional Issues Chapter 3. Archiving an Arm's Length Analysis of Intangibles Chapter 4. A Consideration of transfer Pricing Methodologies Utilised 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