Chapter One
Introduction
Transfer Pricing is a central ingredient to trade and commerce, to financing and accounting, and to law and economics. We have selected 15 countries in Asia and the Pacific where these transfer pricing components have grown in importance.
We have divided the Asia-Pacific Transfer Pricing Handbook into two parts: Part One: Country-by-Country Analysis and Part Two: Advanced Applications—complex transfer pricing issues.
PART ONE: COUNTRY-BY-COUNTRY ANALYSIS
For the convenience of the reader, we provide alphabetical country-by-country analysis. We examine these countries in the Asia-Pacific region:
PART TWO: ADVANCED APPLICATIONS
The Asia-Pacific Transfer Pricing Handbook then examines transfer pricing issues that take place across borders:
- Hong Kong and Singapore
- India and Hong Kong
- Australia, Canada, Japan, and the United States
- Singapore and the United States
- Japan and South Korea
- China and Taiwan
- Malaysia and Singapore
- Hong Kong and India
Multinational institutions play a major role in the transfer pricing context. These organizations include the Organisation for Economic Co-operation and Development (OECD) and the Association of Southeast Asian Nations (ASEAN), including ASEAN + three. At this time, the OECD has 34 members, only 4 of which are in the Asia-Pacific region: Australia, Japan, New Zealand, and South Korea. Nevertheless, ...
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