Review
The process of evaluating the use of evaluating the use of land for institutional and residential development is clearly and comprehensively outlined in a very logical and systematic manner; relating, through a "program", the critical needs of a potential developer to the realities of the site.
The publication begins with a detailed description of the programming and site selection approaches which then leads to a description of the attributes that need to be considered for investigation within the site analysis.
The development of a "program" for site planning projects which includes architecture is both essential and uncommon. Although many of the examples are of relatively large-scale urban sites, the approach is applicable for all sizes of development. (Professor Laurence E. Coffin, Jr., FASLA, AICP reveiewed SITE ANALYSIS for the International Institute of Site Planning)
This work differs from existing texts that have addressed the same audiences in that it acquaints the reader with a more complete overview of the broader range of site design issues in a simplified "academic" style, but it does not attempt a more detailed "how to do it" approach for each topic. It provides more content and explanatory information than does a standard site analysis text that relies on sketches for communicating ideas. The book fills a niche as an introductory text for site designers and land use planners and a supplementary text for those in the development business to be knowledgeable about the type and quality of graphics that are available from capable and experienced practitioners.
Finally, the book explains the process which leads from the site analysis to the concept, design development, and implementation of the project. Througout the publication there are ample illustrations referenced to the text. (APA Journal)
Another fine attribute of this book is its thorough glossary, sources of information and references.
The application of geographic information systems (GIS), explained within the publication, is also useful for the organization and display of each phase of the site analysis process recorded.
It is hoped that future edition of this book will include analysis of commercial and industrial sites which have very different program requirements.
"The Book fills a niche as an introductory text for site designers and land use planners and a supplementary text for those in other disciplines. It also responds to the need of those in the development business to be knowledgeable about the type and quality of graphics that are available from capable and experienced practitioners." (APA Journal, May 2002)
"This book's nine chapters shepherd students through the process." (Planning, August 2002)
From the Inside Flap
TRANSFER PRICING HANDBOOK, THIRD EDITION
The development of new and practical techniques in transfer pricing has increased dramatically over the past several years. This comprehensive book explores these techniques and their consequences, offering in-depth analysis of the transfer pricing issues that affect taxpayers and tax collectors alike.
Emphasizing a U.S. perspective, the Transfer Pricing Handbook covers both companies doing business abroad and foreign companies doing business in the U.S. It focuses on current taxation under IRC sections 482, 603A and 6662 which affect all corporations that import and export from their subsidiaries, heavily influencing the value they place on their goods. Incorporating legislative and regulatory developments during the 1986-2000 period, it also addresses OECD and transfer pricing rules in other countries that are relevant to U.S. taxation.
This clear-cut guide begins with an introduction to transfer pricing, detailing the legislative history and policy concerns as well as business issues and operational control. Then it progresses to the evolving transfer pricing process including the general principles and guidelines. Youll also examine the new transfer pricing methodologies and review intangibles and services in the Section 482 context. And youll uncover the risks and consequences of penalties in the transfer pricing context.
Now in its third edition, this book will show you how to capitalize on the new regulations in order to save up to 390n your corporations taxes. It discusses:
- The traditional transfer pricing methods, the comparable uncontrolled price method, the resale price method, and the cost plus method
- Intangible asset valuation and royalty rates as well as the role of rate return in Section 482 analysis
- Apportionment as an alternative to transfer pricing
- The record keeping and reporting provisions for foreign-owned U.S. corporations
- Audits and litigation in the transfer pricing context
With contributions from leading experts in the field, the Transfer Pricing Handbook presents the tax and non-tax guidance youll need to know in order to help your corporation avoid IRS penalties.
--This text refers to the
Unbound
edition.