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
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