Transfer Pricing (June 2005)

Main

Introduction

Transfer pricing challenges in China

CEE countries follow global transfer-pricing lead

Meeting the "contemporaneous" requirement: a practical guide

How keep-well agreements can reduce costs and risks

How to handle year-end adjustments

Comparables: geographic market and other factors

Using comparables with significant intercompany sales

Indian transfer pricing audits – new regulations pose unusual challenges

Multiple-year data: divergent views

Brazilian transfer-pricing regulations and the OECD Guidelines

Trends in APA tangible goods transactions methodologies

Using unspecified methods: don't panic

Customs considerations when establishing transfer-pricing policies

Sarbanes-Oxley and its implications for transfer pricing

The remuneration of the commissionaire

The challenge to align operational and legal transfer pricing

How to deal with intangibles

Thin-capitalization rules and the arm's length test

Features Articles

Editorial

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