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米国移転価格税制実務ガイド 第3版

Practical Guide to U.S. Transfer Pricing, 3rd Edition

William H. Byrnes, IV, Robert T. Cole (original author)

1 vol. Looseleaf. 2006 to date.(追録年1回)

Matthew Bender. ISBN: 9780820569499

¥120,495

在庫あり

多国籍企業が対処を求められる移転価格税制について、米国の規則、手続、執行を解説した実務ガイド。OECD移転価格ガイドラインを踏まえて、有形および無形財産取引に対する独立企業間価格の算定方法、役務提供や金融サービスにおける移転価格税制上の問題点、事前確認(APA)制度など、移転価格に関するリスク分析とリスク回避の為の方針立案に必要な情報を提供しています。執筆には、移転価格実務の第一人者、コール弁護士(財務省の初代国際課税担当法律顧問)をはじめとする国際税務の第一線で活躍する弁護士および税務コンサルタント、実務経験を有する研究者があたっています。

【Table of Contents】

1. Overview of Transfer Pricing

2. Framework for U.S. Transfer Pricing Analysis under Treasury Regulation Section 1.482-1; OECD Guideline Compared

3. Determination of Related Person Status

4. Finding and Selecting Comparables

5. Comparable Uncontrolled Price (CUP) Method

6. Resale Price Method (RPM) and Alternatives to Traditional Buy-Sell Distributors

7. Cost Plus Method and Location Savings

8. Transfer Pricing Rules and Methods for Intangible Property

9. Comparable Profits Method

10. Profit Split Methods

11. Unspecified Methods

12. Functional Analysis and Choosing The Best Method

13. Cost Sharing Arrangements

14. Transfer Pricing for Services under The 1968 and 2009 Treasury Regulations

15. Determining Arm's Length Interest and Rent

16. Financial Industry Transfer Pricing Issues

17. Second-Level Effects of Transfer Pricing Adjustments

18. Documented Self-Compliance and Transfer Pricing Penalties

19. Advance Pricing Agreements (APAs)

20. IRC Sections 6038A and 6038C: Record-Keeping, Record Production, and Reporting for Foreign-Owned Groups

21. Examination and Appeals

22. Competent Authority to Avoid Double or Excessive Taxation from Transfer Pricing Adjustments

23. Transfer Pricing Litigation

24. Relationship of Section 482 to Other Code Sections

25. Transfer Pricing Effects of Customs Actions and Customs Effects of Transfer Pricing Actions

26. State Tax Transfer Pricing Issues

27. International Strategy for Transfer Pricing Compliance: A Checklist for Multinationals

28. Transfer Pricing Aspects of Business Restructurings - Chapter IX of the OECD Guidelines

APPENDIX A: Table of Transfer Pricing Acronyms and Definitions

APPENDIX B: Announcement 2014-14, 2014-16 IRB 948

APPENDIX C: What Every Member of the Trade Community Should Know About: Determining the Acceptability of Transaction Value for Related Party Transactions (An Informed Compliance Publication (April 2007) from U.S. Customs and Border Protection, U.S. Department of Homeland Security)