Transfer Pricing Handbook: Guidance for the OECD Regulations

449 Pages·2012·6.242 MB·English

by  Robert Feinschreiber, Margaret Kent

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Praise for Transfer Pricing Handbook:
Guidance for the OECD Regulations
“Margaret Kent and Robert Feinschreiber are nationally recognized international tax
andtransferpricingspecialistswhohaveawealthofexperienceinthearea.Foryears,
they have been providing useful insight on the transfer pricing practices around the
globe. Their latest book reflects their passion for the area.”
JosephCalianno
Partner,InternationalTechnicalTaxPracticeLeader,
GrantThorntonLLP
“Feinschreiber and Kent have produced another book which is of great value to a
transfer pricing practitioner. Whether you are in charge of transfer pricing for your
companyorarguingwiththetaxauthority,thisbookisessentialtosubstantiateyour
position. It is a must for any corporate tax department.”
GregorioTorres
ManagerofTaxation,
Roche(Mexico)
“A most intriguing view on the OECD Transfer Pricing Guidelines from a practitioner’s
perspective.FeinschreiberandKentprovideamultitudeofcasestudiesandofferinsights
intotransferpricingtrendsintheOECD.Helpfulforanyoneinvolvedintransferpricing.”
AlexanderV€oegele
ChairmanoftheAdvisoryBoard,
NERAEconomicConsulting
“BobFeinschreiberandMargaretKenthaveonceagainproducedawell-writtentreatise
thatpresentsacomplexandchallengingsubjectinaconciseandpracticalmanner.This
book should be a staple in any transfer pricing practitioner’s library.”
WilliamT.Bradfield
Partner,R€odl&Partner
“I found this book to be extremely insightful and interesting. It should be required
reading for anyone involved in transfer pricing.”
LawrenceJ.Chastang
ManagingPartnerofInternationalServices,
CliftonLarsonAllen,LLP
“The authors have sought to provide the reader with an example-focused, practical
guideastohowtoidentifytransferpricingandcorollaryissues,determineatransfer
pricingmethodanddocumenttheconsiderationsanddeterminations.ThisHandbook
is a useful primer to navigate the contentious issue of transfer pricing.”
AlanWinstonGranwell
DLAPiperLLP(U.S.)
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Transfer Pricing
Handbook
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Transfer Pricing
Handbook
Guidance on the OECD
Regulations
ROBERT FEINSCHREIBER
MARGARET KENT
JohnWiley&Sons,Inc.
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Copyright#2012byRobertFeinschreiberandMargaretKent.Allrightsreserved.
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LibraryofCongressCataloging-in-PublicationData:
Feinschreiber,Robert.
Transferpricinghandbook:guidanceontheOECDregulations/RobertFeinschreiber,Margaret
Kent.
p. cm.–(WileycorporateF&Aseries)
Includesbibliographicalreferencesandindex.
ISBN978-1-118-34761-4(cloth);ISBN978-1-118-37655-3(ebk.);ISBN978-1-118-37656-0
(ebk.);ISBN978-1-118-37657-7(ebk.)
1. Transferpricing-Taxation. 2. Transferpricing-Taxation-Lawandlegislation. I. Kent,
Margaret,1942– II. Title.
HJ2305.F452012
0
338.88–dc23
2012012435
PrintedintheUnitedStatesofAmerica
10 9 8 7 6 5 4 3 2 1
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To Steven Feinschreiber and Kathryn Feinschreiber Hagedorn,
and to our grandchildren, Alexander, Elizabeth, and Henry,
in the hope that they will follow in our footsteps.
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