Transfer pricing : rules and practice in selected countries (C-D) / by Nathan Boldman [and others].
- Arlington, Va. : Tax Management Inc., [2013-]
- Copyright Date:
- Physical Description:
- 1 online resource : illustrations
- Additional Creators:
- Boldman, Nathan and Tax Management Inc
- Detailed analysis. -- Chapter 30. Transfer pricing rules and practice in 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 -- Coordination of transfer prices with customs declarations -- Chapter 40: transfer pricing rules and practice in the People's Republic of China -- Introduction -- Overview of China's tax system -- Overview of China's corporate income tax system -- History of China's transfer pricing rules -- Current transfer pricing rules in China -- How the Chinese transfer pricing rules differ from the OECD transfer pricing guidelines -- Reporting and documentation requirements -- Penalties -- Transfer pricing audits in China -- Adjustments to be made in the wake of a transfer pricing adjustment -- Administrative review of transfer pricing adjustments -- Resolving conflicts with other countries -- Advance pricing arrangements -- Chapter 45. Transfer pricing rules and practice in Denmark -- Overview of Danish tax system and administration -- Basic Danish transfer pricing rules -- Transfer-pricing-related reporting and documentation requirements -- Transfer pricing penalties, interest on additional income taxes due, and tax amnesty -- Dealing with the Danish tax authority on transfer pricing issues -- Practical aspects of the competent authority process -- Information disclosure -- Coordination of transfer prices with Danish customs declarations -- Table of worksheets -- Bibliography.
- " ... presents the rules and practice related to transfer pricing in Canada, China, and Denmark."
- Publication Frequency:
- Updated irregularly
- [Portfolios 6940-6975 supersede portfolios 895-898. Portfolios 895, 896, 897, and 898 should be discarded]--Print version.
Title from title screen (viewed November 15, 2013).
AVAILABLE ONLINE TO AUTHORIZED DICKINSON USERS; PASSWORD REQUIRED FOR ACCESS.
- Bibliography Note:
- Includes bibliographical references.
View MARC record | catkey: 19173123