Transfer pricing(Continued)
recombination of transfer pricing transactions,
§29.17(c)
severance of transfer from non-transfer
transactions, §29.17(b)
gray market considerations, §29.10
information document requests
for mergers and acquisitions, §29.21
proposed second standard, §29.22
and international taxation, §30.5
intracompany, §29.7(c)
IRS activities related to, §30.5(b)
and life-cycle business analysis, §29.13
for declining businesses, §29.13(b)
under IRS audit, §29.13(a)
methodologies for, §29.2(a)
comparability analysis, §29.2(c)
comparable profits method, §§29.2(d), 29.2(e)
functions employed comparison, §29.17
standard, §29.2(b)
total operating expenses, §29.18
in the United States, §29.2(d)
overreliance on external data for, §29.14
overseas cost structures, §29.8
and ownership of intangibles, §29.12
penalties related to
for foreign-owned U.S. companies, §29.4(e)
for gross misstatement, §29.3(b)
net adjustment penalty, §29.3(c)
for substantial misstatement, §29.3(a)
substantial valuation misstatement net adjustment
penalty, §29.3(d)
potential data sources for
engineering economy example, §29.7(b)
international merger example, §29.7(a)
reference materials for, §29.1(f)
and SIC code analysis, §29.15
with comparable profits method, §29.15(b)
shift of profits to home country, §29.15(c)
tax/nontax considerations with, §29.1(b)
total operating expenses method
economic analysis, §29.18(c)
gross operating expense computation, §29.18(a)
recombination of transfer pricing transactions,
§29.18(c)
severance of transfer from nontransfer
transactions, §29.18(b)
in the United States
for foreign-owned businesses, §29.4
methodologies for, §29.2(d)
penalties related to, §29.3
Translation (of currency):
differences in accounting for, §12.6(g)
gains/losses, §§4.4(b)(iii), 4.4(c)(i)
and hyperinflation
cost of sales, §27.4
gross margins, §27.5
management framework for, §27.2
operating expenses, §27.4
sales revenue, §27.3
and inflation, §20.11
Transparency:
economic incentives for lack of, §24.2
of risk, securitization and, §21.2(c)
Treasury management. See alsoInternational treasury
management
control, §5.2(b)(ii)
drivers, treasury, §5.2(e)
financing, §5.2(b)(iii)
implementation, treasury, §5.2(b)
investment, §5.2(b)(iii)
modern treasury, §5.2(c)
organization, treasury, §5.2(d)
planning, §5.2(b)(i)
processing, §5.2(b)(ii)
traditional treasury, §5.2(a)
Triple bottom line reporting, §23.4
Turkey, §10.23
Unconsolidated subsidiaries, §4.4(d)(ii)
Underwriting,§2.3(a)(ii)
United Kingdom, §18.5(c)(iv).See also specific
countries
United States:
adjustments for inflation, §20.7
banking in, §1.2(a)
business combinations, accounting for,
§18.6(d)(i)
consolidated financial statements for subsidiaries,
§18.5(c)(i)
cross-border capital raising, §16.2(b)
environmental reporting regulations, §23.3(a)(i)
IAS use, §16.8(d)
income “effectively connected” to, §30.7(b)(ii)
income tax treaties, §30.8
securitization accounting, §21.6(b)
segmental disclosure standards, §§22.2, 22.3
geographic areas, §22.3(d)
illustration of, §22.3(g)
interim information, §22.3(f)
major customers, §22.3(e)
operating segments, §§22.3(b), 22.3(c)
products and services, §22.3(d)
SFAS 131, §22.3(a)
taxation of foreign corporations, §30.7
branch profits tax, §30.7(c)
business income, §30.7(a)(ii)
investment income, §30.7(a)(i)
in U.S. trade or business, §30.7(b)
taxation of foreign operations, §30.3
foreign branches of U.S. corporations, §30.3(a)
foreign subsidiaries of U.S. corporations,
§30.3(b)
foreign tax credit, §30.4
trade or business in (definition), §30.7(b)(i)
transfer pricing, §§29.2(d), 29.3
U.S.–Canadian multijurisdictional disclosure
system, §14.5(c)(ii)
U.S. GAAP, §16.8(e)
Uniting of interest accounting method, §18.6(c)
Uruguay, §10.22
Valuation:
in emerging markets
betas, §9.2(c)
cash flows estimation, §9.3
discount rates estimation, §9.2
discount rates from cost of equity to cost of
capital, §9.2(d)
earnings, §9.3(a)
equity risk premiums, §9.2(b)14 • INDEX