Asia-Pacific Transfer Pricing Handbook

Preface

Welcome to the Asia-Pacific Transfer Pricing Handbook. This book is the sixth volume of the Transfer Pricing Handbook series, a series that we began 20 years ago with John Wiley & Sons. The first two transfer pricing volumes have a U.S. perspective; the third volume focuses on the rest of the world. The fourth volume looks specifically to transfer pricing methods. The fifth volume examines the 2010 OECD Regulations, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The sixth volume looks to transfer pricing developments in the Asia-Pacific region, encompassing countries from India and Sri Lanka to Australia and New Zealand, from Japan and South Korea to Singapore and Indonesia. While each country relies heavily upon the OECD transfer pricing provisions, each country stands on its own when it comes to transfer pricing.

Once again, we are pleased to be selected by John Wiley & Sons to be the authors of this comprehensive book on transfer pricing, whether this selection is based on our practical transfer pricing experiences as practitioners during the past 40 years or otherwise. We are grateful to Sheck Cho at John Wiley & Sons for developing and nurturing the transfer pricing project and to Tim Burgard and Stacey Rivera at John Wiley & Sons. We are thankful to Nick Melchior at John Wiley & Sons, Australia, for making this volume a reality. In addition, we owe a debt of gratitude to Natu Patel, then the principal tax official at John Wiley ...