Transfer Pricing Handbook, Third Edition, 2 Volume Set
Robert Feinschreiber
ISBN 0-471-40661-9
Hardcover, April 2001
1,488 pages

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Description
Endorsements
Table of Contents

 

Transfer Pricing Handbook: Guideance for the OECD Regulations
Robert Feinschreiber

Margaret Kent
ISBN 978-1-1183-4761-4
Hardcover, September 2012
429 pages
$150 US

Click here to purchase this book from Wiley

 

Description

Transfer pricing has a multibillion-dollar impact on corporations worldwide. Governments are increasing their strict enforcement. Failure to comply with sections 482, 6038A, and 6662 can lead to heavy penalties hitting your organization. But there's help.

Section 482. Completely covered. With the two volumes of Transfer Pricing Handbook, Second Edition, you'll get a complete, practical analysis of the final transfer pricing regulations, including cost sharing, valuation of intangibles, and audit strategies. You'll explore current taxation under IRC Sections 482, 6038A, and 6662 - plus legislative and regulatory developments from 1986 to the present. This contributed volume written by international tax experts gives you the global scope of transfer pricing. You'll also review a discussion of taxation of foreign-owned U.S. corpora-tions. Avoid IRS penalties by mastering the transfer pricing regulations!

Why get the facts on transfer pricing?

  • Only half of multinationals in recent pricing transfer audits were able to defend their prices well enough
    to avoid adjustments.

  • 63% of the parent companies said they've faced recent transfer pricing audits. Half of those had their transfer
    prices adjusted by authorities.

  • 80% of corporations surveyed expect to face a transfer pricing examination somewhere in the world within the next two years.

 

Endorsements

 

"The format of the book, in which each chapter is written by a different expert, brings a wealth of perspectives and expertise... The soup to nuts' organization of the book allows the reader to concentrate only on areas of immediate concern..."

Tom Wharton
Tax Manager
Pearson Inc.

"The book covers every relevant topic that impacts the area of transfer pricingthe contributing authors are practitioners whose experience will lend a depth of insight"

Alan Getz
Vice President and General Manager, Tax


Mitsui & Co. (U.S.A.)

"This book is fascinating Robert Feinschreiber always gets to the heart of the matter."

Charles Bee
National Director of International Taxation and Tax Partner
BDO Seidman

Table of Contents

Volume I

Part One Introduction to Transfer Pricing

  • Business Facets of Transfer PricingRobert Feinschreiber

  • Practical Aspects of Transfer Pricing, Robert Feinschreiber

  • Introduction to Intercompany Transfer PricingJames R. Mogie

  • Underlying Policy of the RegulationsStanley C. Ruchelman

  • Limits of "Control"Ken Brewer

Part Two Changing the Transfer Pricing Process

  • Robert FeinschreiberGeneral Transfer Pricing Principles and Guidelines,

  • Robert G. RinninslandApplying Functional Analysis for Transfer Pricing,

  • Robert FeinschreiberTransfer Pricing Risk and Its Consequences,

  • Charles W Bee, Jr.Best Method Rule for Transfer Pricing,

  • Dora K. ChengArm's-Length Range for Transfer Pricing,

  • Barbara N. McLennanFinding and Applying Arm's-Length Comparables under the Comparative Profits Method,

  • Richard A. ClarkFinding and Analyzing Comparable Financial Data,

  • Reengineering Strategies, Martin R. McClintock and Jacqueline Doonan


Part Three Analyzing Sales of Tangible Property for Transfer Pricing Purposes

  • Robert FeinschreiberUpdating the Traditional Tangible Property Transfer Rules,

  • Stanley G. SherwoodComparable Uncontrolled Price Method,

  • Deloris R. WrightExtraordinary Market Conditions,

  • Marc M. Levey and Theresa K. DilworthResale Price Method, 

  • Todd J. Wobosoff and Maja M. ArcyzCost Plus Method, 

  • Income Subject to Foreign Legal Restrictions: Blocked Income, George H. Soba

 

Part Four Applying New Transfer Pricing Methods

  • Berry Ratios, Charles H. Berry

  • Cost Sharing, Robert Bossart

  • Comparable Profits Method, Richard M. Hammer and Robert Feinschreiber

  • Economics of the Comparable Profits Method, Patricia A. Fouts

  • Transactional Net Margin Method, Deloris R. Wright and Caterina K. Nelson

  • Segmentation versus Aggregation of Transactions: 

     Reconciling Comparable Profits Method and the Transactional Net Margin Method, J. Harold McClure

  • Financial Transactions and Transfer Pricing, Ronald B. Harvey and Diane D. Fuller

  • Adjustments of Interest Rates under Section 482, James H.W Insley

  • Foreign Exchange Adjustment under Section 482, Ednaldo A. Silva

  • Inflation and Transfer Pricing, Philippe G. Penelle

  • Special Circumstances in Transfer Pricing, Ronald A. Bordeaux

  • Market Share Strategies, Robert Feinschreiber

  • Economy Issues in Market Share Strategies, Deloris R. Wright

  • Organization for Economic Cooperation and Development Guidelines, William W Chip

  • Arm' s-Length Markups for Maquiladoras, Anthony J. Barbera and John G. Wilkins

  • Comparability Adjustments in Transfer Pricing, Charles R. Larson, Marios Karayannis, and John Burgess

  • Reliably Determining a Buy-In Payment under Transfer Pricing Regulations, William Finan

  • Life-Cycle Analysis and Transfer Pricing, Robert Feinschreiber

  • Intercompany Transfer Pricing and Use of Multiple-Year Data, Karen Pickerill and Emily Trader

Part Five Intangibles and Services for Transfer Pricing

 

  • Comparable Uncontrolled Transaction Method for Intangibles, Robert Feinschreiber

  • Determining Cost Sharing Buy-In Payments, Richard A. Clark

  • Intangible Asset Valuation and Royalty Rates, Daniel M. McGavock, Francis X. Burns, and David A. Haas

  • Role of Rate of Return in Section 482 Analyses, Irving H. Plotkin

  • Organization for Economic Cooperation and Development Rules for Intangible Property, Deloris R. Wright

  • Transfer Pricing for Services, Kenneth Klein and Philip Karter

  • Transfer Pricing for Computer Programs, Christopher Faiferlick

  • Mergers, Intangibles, and E-Commerce, Michael E. Granfield

 

  • Part Six Apportioning Taxable Income

  • Richard M. Hammer and Robert FeinschreiberProfit Split Methodologies,

  • Robert FeinschreiberForeign Sales Corporation Quantitative Transfer Pricing Methods,

  • Michael T Petrik and Lisa Katz GobodState Tax Implications, 

  • Valerie AmerkhailComposite Transfer Pricing, 

  • Global Dealing in Financial Products, William W Chip

 

 

Volume II

Part Seven Transfer Pricing Penalties

  • Transfer Pricing Penalties, Robert Feinschreiber

  • Transfer Pricing Penalty Exclusion for Contemporaneous Documentation, Robert Feinschreiber


Part Eight Foreign-Owned U.S. Corporations

  • Overview of Foreign-Owned U.S. Corporations, Robert Feinschreiber

  • Recordkeeping and Reporting for Foreign-Owned U.S. Corporations, Robert Feinschreiber

  • Multiple Thresholds for Foreign-Owned U.S. Corporations, Robert Feinschreiber

  • Reporting Requirements for Foreign-Owned U.S. Corporations, Robert Feinschreiber

  • General Record Maintenance Requirements for Foreign-Owned U.S. Corporations, Robert Feinschreiber

  • Using the Safe Harbor Provisions for Foreign-Owned U.S. Corporations, Robert Feinschreiber

  • Significant Industry Segments for Foreign-Owned U.S. Corporations, Robert Feinschreiber

  • High Profit Test for Foreign-Owned U.S. Corporations, Robert Feinschreiber

  • Structuring Record Maintenance Agreements for Foreign-Owned U.S. Corporations, Robert Feinschreiber

  • Penalties for Foreign-Owned U.S. Corporations, Robert Feinschreiber

  • "Limited Agency" Agreements for Foreign-Owned U.S. Corporations, Robert Feinschreiber

  • Summons Procedure for Foreign-Owned U.S. Corporations, Robert Feinschreiber

  • Formal Document Request Procedure for Foreign-Owned U.S. Corporations, Robert Feinschreiber


Part Nine Preparing for Transfer Pricing Audits and Litigation

  • Understanding the Transfer Pricing Examinations, Sharon Katz Pearlman

  • Contra-Audit Transfer Pricing Strategies, Robert Feinschreiber and Margaret Kent

  • Litigating Transfer Pricing Cases, Robert J. Cunningham

  • Using Expert Witnesses in Transfer Pricing Cases, James M. O'Brien and Mark A. Oates

  • Use of Experts in Transfer Pricing Cases, Thomas H. Steele, Linda A. Arnsbarger, and Hollis L. Hyans

  • Third-Party Information in Transfer Pricing Cases, Robert D. Whoriskey

  • Correlative Adjustments, Frances A. Zuniga

  • Competent Authority, Paul C. Rooney, Jr., Darren R. Fortunato, and Nelson Suit

  • Disputes and Resolutions, Steven C. Wrappe, James A. Dougherty, and Cherie A. Hill

  • Arbitration of Transfer Pricing Disputes, Philip J. Berquist and Kenneth B. Clark

  • Using Advance Pricing Agreements for Transfer Pricing, Robert Feinschreiber

  • Evaluating Whether to Use the Advance Pricing Agreement Program, E. Miller Williams, Jr.

  • Small Business Advance Pricing Agreements, E. Miller Williams, Jr. and Dick McAlonan

Part Ten Coordinating Tax and Nontax Transfer Pricing Issues

  • Foreign Tax Credit Implications of Transfer Pricing, Gerald Ball and Mary Ann Dickerson

  • Intercompany Agreements, Roger Royce

  • Importing Merchandise: Tax Issues, Robert Feinschreiber and Steven C. Wrappe

  • Customs-Related Issues, Edward Tanenbaum

  • Customs Appraisement, James A. Geraghty

  • Nontax Transfer Pricing Considerations, Thomas E. JohnsonAntitrust, Customs, Gray Market, and Other

  • Price Discrimination and Transfer Pricing, Robert Feinschreiber

  • Dumping and Transfer Pricing, Edward L. Farrell, Jr, Seth Kaplan, Beril J. Lapson, and Kenneth C. Stanhagen

  • Valuation Issues in Transfer Pricing, Gordon V Smith and Russell L. Parr

  • Malpractice Risk in Transfer Pricing, Robert Feinschreiber 

 
 

Feinschreiber & Associates
Robert Feinschreiber & Margaret Kent
1121 Crandon Blvd. F301
Key Biscayne, FL 33149
Primary Phone: 305.361.5800
or 305.505.9200
Fax: 305.365.2276
multijur@aol.com
www.transferpricingconsortium.com
www.ExportDISC.com