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Guide to Transfer Pricing: Rules, Planning and Compliance Strategies

Guide to Transfer Pricing: Rules, Planning and Compliance Strategies

Author: Taxand Malaysia Sdn Bhd
Publisher: CCH Malaysia
ISBN: 9789814359498
Published In: August 2012
Format: Paperback
Jurisdiction: Malaysia ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents
Author

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This newly release Guide to Transfer Pricing – Rules, Planning and Compliance Strategies from CCH is an essential handy reference that would help multinational enterprises (MNEs) to cope with newly announced Income Tax (Transfer Pricing) Rules 2012 and the Income Tax (Advance Pricing Arrangement Rules) 2012 issued on 11 May 2012. This Guide aims at providing MNEs with a practical and informative guide to manage transfer pricing risks. It contains explanation of the law and administrative practices on transfer pricing to ensure that MNEs adhere to the compliance requirements specified by the tax authorities, particularly when these enterprises have business operations in many parts of the world.

Provide clear and well-structured commentary and practical guidance with illustrations, charts and calculations on transfer pricing
Highlights the issues or challenges in the selection of transfer pricing methods and the application of arm’s length principle
Cover the requirements on transfer pricing documentation and the documentation process
Discusses the potential exposure of MNEs to transfer pricing audits and the way forward to manage transfer pricing audits including audit procedures in Malaysia, Singapore, Thailand and Indonesia
Contains a dedicated chapter which discuss how Advance Pricing Agreements can be an alternative means of resolving or avoiding transfer pricing disputes
Salient points on the Malaysian Transfer Pricing Guidelines 2012 and Advance Pricing Arrangement Guidelines 2012 issued in July 2012
Includes case digests on tax cases involving transfer pricing from the United Kingdom, Canada, Australia, India and United States

1 - Transfer Pricing Concept

2 - Introduction to Transfer Pricing Methodologies

3 - Managing Transfer Pricing

4 - Documentation

5 - Business Models, Intangibles, Intra-Group Services and Cost Contribution Arrangements

6 - Local Country Law and Administrative Practices

7 - Transfer Pricing Audits

8 - Advance Pricing Agreements

9 - Transfer Pricing Cases

Taxand Malaysia - Transfer Pricing Firm of the Year at the 2009 ITR Asia Tax Awards

Taxand - Asia Transfer Pricing Firm of the Year at the 2010 ITR Asia Tax Awards