Guide to Transfer Pricing: Rules, Planning and Compliance Strategies

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