Transfer Pricing Handbook

Author: Robert Feinschreiber
Publisher: John Wiley & Sons
ISBN: 1118376560
Format: PDF, ePub, Mobi
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Learn OECD guidance on business taxation in multiple countries A business that is not aware of all of its exposure to the tax policy of each country in which it does business may find itself paying more in taxes that the share of profit it generates. The Organisation for Economic Co-operation and Development (OECD) seeks to reduce the risk of business taxation in multiple countries. Transfer Pricing Handbook explores how countries can apply the OECD Guidelines to tax businesses that conduct their endeavors in more than one country. It is the ultimate comprehensive guide for companies doing business globally. Helps companies properly price their goods and services for global markets Provides defenses for transfer pricing audits Provides standards for creating comparables that multijurisdictional tax administrations will accept Guides documentation requirements and timing issues If you're doing business in more than one country, Transfer Pricing Handbook is a must-have, essential guide for simplifying OECD regulations for your global company.

Transfer Pricing Methods

Author: Robert Feinschreiber
Publisher: John Wiley & Sons
ISBN: 0471651230
Format: PDF, Docs
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Advanced praise for Transfer Pricing Methods "Feinschreiber and a team of renowned executives have provided the definitive transfer-pricing guide to this challenging area. At a time when many companies are reviewing documents, policies, and procedures, it's wonderful to have a concise, clearly written reference focused on what may be the most critical corporate tax issue." -Charles R. Goulding, Managing Director, Tax Cooper Industries, Inc. "It is refreshing to find a treatise on transfer pricing that combines practical business considerations, economic theory, and a discussion of technical tax rules in a way that is meaningful not only for large corporate enterprises but also small and medium-sized businesses." -Vikram A. Gosain, JD, CPA, Director of Transfer Pricing General Electric Capital Corporation "This well-written book will be useful both to attorneys new to the practice area and to older hands. It includes very helpful discussions on valuation issues that will be particularly useful for in-house counsel and accountants." -Joseph C. Mandarino, Partner Troutman Sanders, LLP "Feinschreiber and his contributors have cogently explained hundreds of useful facets in the transfer pricing field that have taken others volumes to articulate. The busy professional should consider this book in his or her quest for knowledge in the scintillating tax specialty." -Charles L. Crowley, Partner ITS/Customs and International Trade Practice, Ernst & Young, LLP "Transfer Pricing Methods . . . should become a standard tool for every owner-managed and mid-cap multinational." -Enrique MacGregor, Principal-in-Charge, Transfer Pricing Services Grant Thornton LLP "Bob's vast experience in transfer pricing matters has again been captured between the covers of a book. Thank you, Bob, and your contributing colleagues, for producing another valuable helpmate." -Alan Getz, Vice President and General Manager, Tax Mitsui & Co., Inc. (U.S.A.) "Feinschreiber's current publication is a practical handbook that presents transfer pricing tools that can assist tax professionals of mid-sized companies to optimize profits, manage cash flows, and moderate taxes in a defensible manner." -Per H. Hasenwinkle, National Practice Leader, Transfer Pricing BDO Seidman, LLP

SAT Subject Test Chemistry

Author: Joseph A. Mascetta
Publisher: Barrons Educational Series Incorporated
ISBN: 9780764197574
Format: PDF, Mobi
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Offers a subject review, diagnostic test, and four full-length practice tests with answers and explanations.

The Telecommunications Handbook

Author: Jyrki T. J. Penttinen
Publisher: John Wiley & Sons
ISBN: 1118678885
Format: PDF
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This practical handbook and reference provides a complete understanding of the telecommunications field supported by descriptions and case examples throughout Taking a practical approach, The Telecommunications Handbook examines the principles and details of all of the major and modern telecommunications systems currently available to industry and to end-users. It gives essential information about usage, architectures, functioning, planning, construction, measurements and optimisation. The structure of the book is modular, giving both overall descriptions of the architectures and functionality of typical use cases, as well as deeper and practical guidelines for telecom professionals. The focus of the book is on current and future networks, and the most up-to-date functionalities of each network are described in sufficient detail for deployment purposes. The contents include an introduction to each technology, its evolution path, feasibility and utilization, solution and network architecture, and technical functioning of the systems (signalling, coding, different modes for channel delivery and security of core and radio system). The planning of the core and radio networks (system-specific field test measurement guidelines, hands-on network planning advices and suggestions for the parameter adjustments) and future systems are also described. Each chapter covers aspects individually for easy reference, including approaches such as: functional blocks, protocol layers, hardware and software, planning, optimization, use cases, challenges, solutions to potential problems Provides very practical detail on the planning and operation of networks to enable readers to apply the content in real-world deployments Bridges the gap between the communications in the academic context and the practical knowledge and skills needed to work in the telecommunications industry Section divisions include: General theory; Fixed telecommunications; Mobile communications; Space communications; Other and special communications; and Planning and management of telecommunication networks Covers new commercial and enhanced systems deployed, such as IPv6 based networks, LTE-Advanced and GALILEO An essential reference for Technical personnel at telecom operators; equipment and terminal manufacturers; Engineers working for network operators.

Counseling Around the World

Author: Thomas H. Hohenshil
Publisher: John Wiley & Sons
ISBN: 1119026261
Format: PDF, Mobi
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This fascinating book provides a global exchange of information about counseling activities and services; counselor training; and existing professional practices, beliefs, and values. Native counselors and leading experts from 40 countries discuss the opportunities for growth in their countries and the challenges they face. After an introductory section that discusses global diversity themes and issues, chapters focus on key countries in Africa, Asia, Europe, the Middle East, North America, Oceania, and South and Central America. Each chapter covers the history and current state of counseling in the country, theories and techniques that have been shown to work best in meeting the needs of the population, diversity issues specific to the region, counselor education and training, and possibilities for the future of counseling in the country. A comprehensive list of international resources and counseling organizations is also included. *Requests for digital versions from the ACA can be found on wiley.com. *To request print copies, please visit the ACA website.

The Handbook of Insurance Linked Securities

Author: Pauline Barrieu
Publisher: John Wiley & Sons
ISBN: 0470685085
Format: PDF, ePub, Mobi
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"Luca Albertini and Pauline Barrieu are to be congratulated on this volume. Written in a period where structured projects in finance are having a difficult time, it is worthwhile to return to the cradle of securitisation: insurance. Spread out over three parts (life, non- life, and tax and regulatory issues) the 26 chapters, written mainly by practitioners, give an excellent overview of this challenging field of modern insurance. Methodology and examples nicely go hand in hand. The overall slant being towards actual analyses of concrete products. No doubt this book will become a milestone going forward for actuarial students, researchers, regulators and practitioners alike." —Paul Embrechts, Professor of Mathematics and Director of RiskLab, ETH Zurich The convergence of insurance with the capital markets has opened up an alternative channel for insurers to transfer risk, raise capital and optimize their regulatory reserves as well as offering institutions a source of relatively liquid investment with limited correlation with other exposures. One of the financial instruments allowing for the cession of insurance-related risks to the capital markets is Insurance-Linked Securities (ILS). This book provides hands-on information essential for market participants, drawing on the insights and expertise of an impressive team of international market players, representing the various aspects and perspectives of this growing sector. The book presents the state of the art in Insurance-Linked Securitization, by exploring the various roles for the different parties involved in the transactions, the motivation for the transaction sponsors, the potential inherent pitfalls, the latest developments and transaction structures and the key challenges faced by the market. The book is organized into parts, each covering a specific topic or sector of the market. After a general overview of the ILS market, the Insurance-Linked Securitization process is studied in detail. A distinction is made between non-life and life securitization, due to the specificities of each sector. The process and all the actors involved are identified and considered in a comprehensive and systematic way. The concepts are first looked at in a general way, before the analysis of relevant case studies where the ILS technology is applied. Particular focus is given to: the key stages in both non-life and life securitizations, including the general features of the transactions, the cedant's perspectives, the legal issues, the rating methodologies, the choice of an appropriate trigger and the risk modeling, the particular challenges related to longevity securitization, the investor's perspective and the question of the management of a portfolio of ILS, the general issues related to insurance-linked securitization, such as accounting and tax issues, regulatory issues and solvency capital requirements. The book is accompanied by a website www.wiley.com/go/albertini_barrieu_ILS which will feature updates and additions to the various contributions to follow market developments.

2017 California Bar Exam Total Preparation Book

Author: California Bar Tutors
Publisher: Createspace Independent Publishing Platform
ISBN: 9781539311706
Format: PDF
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2017 Edition. Purchasers of prior editions, please email [email protected] for information on the exchange program. Book purchasers are eligible for one free scored and graded bar essay, contact CBT for details. Updated and revised with recent Supreme Court precedent for the 2017 California Bar Exams and additional statutory cross-references for more efficient studying, California Bar Tutors (CaliforniaBarTutors.com) presents the most effective and comprehensive bar study book in the business - the last bar review book you will purchase! Please note, law recited is pursuant to The State Bar of California's defined scope of the exam (http://admissions.calbar.ca.gov). As such, common law, California law, and Federal Law is included where appropriate. Law recited herein is intended for use on the California Bar Exam and may not be appropriate for use as a practicing attorney.** About Our Book: If you are carrying around a huge commercial bar review book and are unsure what information you actually need to learn, you are not alone. Most companies cram every possible piece of information into their outlines regardless of whether it is actually tested. Such information overload causes problems during the exam. Our book is comprised of "Comprehensive Outlines," "Primer Outlines," and "Issue Spotters." The "Comprehensive Outlines" are designed to be studied from until the last three weeks before the bar. Needless to say, they are comprehensive and explain the law in the way it should be written on the bar exam. The "Primer Outlines" are concise and are designed to make the most efficient use of your study time during the final weeks before the bar exam. They are structured to form an active approach that you can work through to make sure you hit all of the issues and maximize points. The "Issue Spotters" are short, one page checklists that are designed to be memorized prior to taking the bar exam. Exam takers use these checklists to make sure no issue goes uncovered.