Transfer pricing and developing economies : a handbook for policy makers and practitioners

Front Cover -- Contents -- Acknowledgments -- Foreword -- Introduction -- Abbreviations -- Chapter 1 Transfer Pricing, Corporate Strategy, and the Investment Climate -- What Is Transfer Pricing? -- Regulation of Transfer Pricing for Direct Taxation Purposes -- Costs and Benefits of Regulating Transfer Pricing -- Preconditions for Transfer Pricing Reform -- Approaches to Transfer Pricing Regulation -- Mitigating the Investment Climate Impact -- Notes -- Bibliography -- Chapter 2 The International Legal Framework -- Tax Treaties -- Other International Instruments and Sources -- Notes -- Bibliography -- Chapter 3 Drafting Transfer Pricing Legislation -- Formulating a "Transfer Pricing Policy" -- Drafting Approach -- Components of Transfer Pricing Legislation -- Core Provisions -- Practical Provisions -- Administrative and Procedural Provisions -- Role of Administrative Guidance -- Practical Considerations when Drafting Transfer Pricing Legislation -- Annex 3A: Transfer Pricing Legislation Checklist -- Annex 3B: Examples of "Relationships" from Selected Countries' Legislation -- Annex 3C: Selected Examples of Administrative Guidance on Transfer Pricing -- Notes -- Bibliography -- Chapter 4 Applying the Arm's-Length Principle -- Comparability -- Transfer Pricing Methods -- Selecting the Transfer Pricing Method -- Selecting the Tested Party -- Arm's-Length Range -- Annex 4A: Sample Functional Analysis Questionnaire -- Annex 4B: Examples of Commercial Databases Used for Transfer Pricing -- Annex 4C: Example of Comparables Search Process -- Annex 4D: Steps in the Comparability Analysis -- Annex 4E: Comparability Adjustment Examples -- Notes -- Bibliography -- Chapter 5 Selected Issues in Transfer Pricing -- Intragroup Services -- Financial Transactions -- Intangibles -- Cost Contribution Arrangements -- Loss-Making Entities and Startup Operations