Transfer Pricing - Reading & Overall Reference List

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