Transfer Pricing Handbook

VOLUME I. Practical Aspects of Transfer Pricing (R. Feinschreiber) Introduction to Intercompany Transfer Pricing (J. Mogle) Underlying Policy of the Regulations (S. Ruchelman) CHANGING THE TRANSFER PRICING PROCESS General Principles and Guidelines (R. Feinschreiber) Applying Functional Analysis (R. Rinninsland) Risk and Its Consequences (R. Feinschreiber) The Best Method Rule (C. Bee) The Arm's Length Range (D. Cheng) Finding and Analyzing Comparable Financial Data (R. Clark) ANALYZING SALES OF TANGIBLE PROPERTY Updating the Traditional Tangible Property Transfer Rules: An Update (R. Feinschreiber) The Comparable Uncontrolled Price Method (S. Sherwood) Resale Price Method (M. Levey & T. Dilworth) Cost Plus Method (T. Wolosoff & M. Arcyz) APPLYING NEW TRANSFER PRICING METHODS Cost Sharing (R. Bossart) The Comparable Profits Method (R. Hammer & R. Feinschreiber) Transactional Net Margin Method (D. Wright & C. Nelson) Financial Transactions and Transfer Pricing (R. Harvey & D. Fuller) Foreign Exchange Adjustment Under Section 482 (E. Silva) Special Circumstances in Transfer Pricing (R. Bordeaux) OECD Guidelines (W. Chip) Arm's Length Markups for Maquiladoras (A. Barbera & J. Wilkins) INTANGIBLES AND SERVICES Comparable Uncontrolled Transaction Method for Intangibles (R. Feinschreiber) Intangible Asset Valuation and Royalty Rates (D. McGavock, et al.) The Role of Rate Return in Section 482 Analyses (I. Plotkin) OECD Rules for Intangible Property (D. Wright) Transfer Pricing for Services (K. Klein & P. Karter) APPORTIONING TAXABLE INCOME Profit Split Methodologies (R. Hammer & R. Feinschreiber) Foreign Sales Corporation Quantitative Transfer Pricing Methods (R. Feinschreiber) State Tax Implications (M. Petrik & L. Golod) VOLUME II PENALTIES Transfer Pricing Penalties (R. Feinschreiber) Transfer Pricing Penalty Exclusion for Contemporaneous Documentation (R. Feinschreiber) FOREIGN-OWNED U.S CORPORATIONS Overview of Foreign-Owned U.S Corporations (R. Feinschreiber) Recordkeeping and Reporting (R. Feinschreiber) Multiple Thresholds (R. Feinschreiber) Reporting Requirements (R. Feinschreiber) General Record Maintenance Requirements (R. Feinschreiber) Using the Safe Harbor Provisions (R. Feinschreiber) Significant Industry Segment Test (R. Feinschreiber) High Profit Test (R. Feinschreiber) Structuring Record Maintenance Agreements (R. Feinschreiber) Penalties (R. Feinschreiber) ''Limited Agency'' Agreements (R. Feinschreiber) Summons Procedure (R. Feinschreiber) Formal Document Request Procedure (R. Feinschreiber) PREPARING FOR AUDITS AND LITIGATION Understanding the Transfer Pricing Examinations (S. Pearlman) Litigating Transfer Pricing Cases (R. Cunningham) Use of Experts in Transfer Pricing Cases (T. Steele, et al.) Third-Party Information in Transfer Pricing Cases (R. Whoriskey) Competent Authority (P. Rooney, et al.) Aribtration of Transfer Pricing Disputes (P. Bergquist & K....