USA CONTENTS
8. Penalties and Documentation p.380 8.1 Transfer Pricing Penalties and Defences p.380 8.2 Transfer Pricing Documentation p.381 9. Alignment With OECD Transfer Pricing Guidelines p.381 9.1 Alignment and Differences p.381 9.2 Arm’s Length Principle p.381 9.3 Impact of the Base Erosion and Profit Shifting (BEPS) Project p.382 9.4 Impact of BEPS 2.0 p.382 9.5 Entities Bearing the Risk of Another Entity’s Operations p.382 10. Relevance of the United Nations Practical Manual on Transfer Pricing p.382 10.1 Impact of UN Practical Manual on Transfer Pricing p.382 11. Safe Harbours or Other Unique Rules p.382 11.1 Transfer Pricing Safe Harbours p.382 11.2 Rules on Savings Arising From Operating in the Jurisdiction p.383 11.3 Unique Transfer Pricing Rules or Practices p.383 11.4 Financial Transactions p.383 12. Co-Ordination With Customs Valuation p.383 12.1 Co-Ordination Requirements Between Transfer Pricing and Customs Valuation p.383 13. Controversy Process p.384 13.1 Options and Requirements in Transfer Pricing Controversies p.384 14. Judicial Precedent p.385 14.1 Judicial Precedent on Transfer Pricing p.385 14.2 Significant Court Rulings p.385 15. Foreign Payment Restrictions p.385 15.1 Restrictions on Outbound Payments Relating to Uncontrolled Transactions p.385 15.2 Restrictions on Outbound Payments Relating to Controlled Transactions p.385 15.3 Effects of Other Countries’ Legal Restrictions p.385 16. Transparency and Confidentiality p.385 16.1 Publication of Information on APAs or Transfer Pricing Audit Outcomes p.385 16.2 Use of “Secret Comparables” p.385
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