Contents - AL-Tax
Contents - AL-Tax Contents - AL-Tax
AcknowledgementsI have worked with many people—clients, attorneys and international examiners,fellow transfer pricing economists and others—over the years, all of whom havecontributed greatly to my understanding of the issues addressed in this book. Ithank all of these individuals for their professionalism, their willingness to sharetheir knowledge, and their friendship. I would also like to thank several people fortheir extremely helpful and insightful comments on this manuscript. Confidentialityconstraints prevent me from mentioning anyone by name. Finally, my profoundthanks to Marianne Burge, in memoriam, for her mentoring and personal friendship.USAElizabeth Kingvii
Contents1 Introduction .................................................. 1Part I Economic and Accounting Rates and Concepts ShouldNot be Conflated2 Economic vs. Accounting Profit Rates ............................ 73 Overview and Critique of Existing Transfer Pricing Methods ....... 113.1 ComparableProfitsMethodandTNMM....................... 113.1.1 DescriptionofCPMandTNMM ...................... 123.1.2 Circumstances when CPM and TNMM Are Applied . . . . . . 143.1.3 Underlying Economic Rationale . . . . . .................. 143.1.4 Critique of Economic Reasoning . . . . .................. 153.1.5 SummaryandPracticalImplications ................... 173.2 Resale Price and Cost Plus Methods . ......................... 173.2.1 Circumstances when Resale Price and Cost PlusMethods Apply . . . . . ............................... 183.2.2 Description of Resale Price and Cost Plus Methods . . . . . . . 193.2.3 Underlying Economic Rationale . . . . . .................. 193.2.4 Critique of Economic Reasoning . . . . .................. 203.2.5 SummaryandPracticalImplications ................... 213.3 Comparable Uncontrolled Price Method . . . . . .................. 223.3.1 Description of Comparable Uncontrolled Price Method . . . 223.3.2 Underlying Economic Rationale . . . . . .................. 233.3.3 Critique of Economic Reasoning . . . . .................. 233.3.4 SummaryandPracticalImplications ................... 263.4 ServicesCostMethod ...................................... 263.4.1 DescriptionofServicesCostMethod................... 273.4.2 Rationale for Services Cost Method . . .................. 283.5 Profit Split Methods . . . . .................................... 293.5.1 Residual Profit Split Method . ......................... 293.5.2 ComparableProfitSplitMethod....................... 31ix
- Page 2 and 3: Transfer Pricing and Corporate Taxa
- Page 4 and 5: Elizabeth KingBeecher Consulting, L
- Page 8 and 9: xContents3.5.3 SummaryandPracticalI
- Page 10 and 11: xiiContents8.3 Analysis Under Exist
- Page 12 and 13: Part IEconomic and Accounting Rates
- Page 14 and 15: 8 2 Economic vs. Accounting Profit
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AcknowledgementsI have worked with many people—clients, attorneys and international examiners,fellow transfer pricing economists and others—over the years, all of whom havecontributed greatly to my understanding of the issues addressed in this book. Ithank all of these individuals for their professionalism, their willingness to sharetheir knowledge, and their friendship. I would also like to thank several people fortheir extremely helpful and insightful comments on this manuscript. Confidentialityconstraints prevent me from mentioning anyone by name. Finally, my profoundthanks to Marianne Burge, in memoriam, for her mentoring and personal friendship.USAElizabeth Kingvii
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