Reading & Overall Reference List
International:
- Wittendorff, Jens: Transfer Pricing and the Arm's Length Principle in International Tax Law, 2010, Kluwer Law International, ISBN 90-411-3270-8.
Canada:
- Section 247 of the Income Tax Act (Canada)
- Information Circular 87-2R - International Transfer Pricing (1999)
- Information Circular 94-4R - International Transfer Pricing: Advance Pricing Arrangements (APAs) (2001)
- TPM 07 - Referrals to the Transfer Pricing Review Committee (2005)
- TPM 09 - Reasonable efforts under section 247 of the Income Tax Act (2006)
China: Major international accounting and law firms have published summaries of the guidelines. See their web sites.
India:
- Income Tax Department's compilation of Transfer Pricing Rules
OECD:
- OECD guidelines ISBN 978926409003, free view only version
- OECD Transfer Pricing Country Profiles, a useful cross reference to guidance in each member country
United Kingdom:
- Transfer pricing statute: ICTA88/Sch 28AA
- HMRC International Manual Transfer Pricing INTM430000
United States:
- Law: 26 USC 482
- Regulations: 26 CFR 1.482-0 through 9
- IRS view on OECD rules: http://www.irs.gov/pub/irs-apa/apa_training_oecd_guidelines.pdf
- APA Procedure: Rev. Proc. 2008-31
- Feinschreiber, Robert: Transfer Pricing Methods, 2004, ISBN 978-0-471-57360-9
- Parker, Kenneth and Levy, Mark: Tax Director's Guide to International Transfer Pricing, 2008, ISBN 978-1-60231-001-8
- Services by Thompson RIA and Wolters Kluwer: search "transfer pricing" on their websites
Russian Federation:
- Tax Code of Russian Federation
Read more about this topic: Transfer Pricing
Famous quotes containing the words reading, reference and/or list:
“Human contacts have been so highly valued in the past only because reading was not a common accomplishment.... The world, you must remember, is only just becoming literate. As reading becomes more and more habitual and widespread, an ever-increasing number of people will discover that books will give them all the pleasures of social life and none of its intolerable tedium.”
—Aldous Huxley (18941963)
“The common behavior of mankind is the system of reference by means of which we interpret an unknown language.”
—Ludwig Wittgenstein (18891951)
“Sheathey call him Scholar Jack
Went down the list of the dead.
Officers, seamen, gunners, marines,
The crews of the gig and yawl,
The bearded man and the lad in his teens,
Carpenters, coal-passersall.”
—Joseph I. C. Clarke (18461925)