TY  - BOOK
AU  - Cañete, Elsa M.
TI  - Basic transfer pricing
AV  - HJ 2305 .C36 2013 
PY  - 2013///
CY  - Quezon City : 
PB  - Rex Printing Company, Inc.
KW  - TRANSFER PRICING -- TAXATION
KW  - TRANSFER PRICING -- TAXATION -- LAW AND LEGISLATION
N1  - Includes index; Chapter 1: Principles of Transfer Pricing -- Chapter 2: Legal Basics of Transfer Pricing -- Chapter 3: The Arms-Length Principles -- Chapter 4: Transfer Pricing Methods -- Chapter 5: Comparability Analysis -- Chapter 6: Comparability Adjustments -- Chapter 7: Understanding Related Party Transactions -- Chapter 8: Intra-Group Services and Cost Contribution Agreement -- Chapter 9: Valuation and Taxation of Intangibles -- Chapter 10: Business Restructuring -- Chapter 11: Advance Pricing Agreement Under the Mutual Agreement Procedures (MAP APA) -- Chapter 12: Documentation -- Chapter 13: Possible Industry Issues in Transfer Pricing -- Chapter 14: Assessment of Deficiency Income Tax Arising From Transfer Pricing Adjustments
N2  - This book explain the importance of adopting transfer pricing as a means to calculate the taxable base of income subject to tax involving transactions between related parties in both domestic and international jurisdictions
ER  -