The Resource A theoretical examination of the arm's-length nature of cost sharing arrangements versus realistic alternatives

A theoretical examination of the arm's-length nature of cost sharing arrangements versus realistic alternatives

Label
A theoretical examination of the arm's-length nature of cost sharing arrangements versus realistic alternatives
Title
A theoretical examination of the arm's-length nature of cost sharing arrangements versus realistic alternatives
Creator
Subject
Language
eng
Summary
The author, after examining the arm's-length nature of cost sharing versus other realistic alternatives such as licensing arrangements, finds that a cost sharing arrangement may not be consistent with the arm's-length principle in some cases even if the IRS-prescribed method is employed in determining taxable income related to cost sharing and platform contribution transaction payments
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 23 (2015),
Geographic coverage
North America
Language note
English
Label
A theoretical examination of the arm's-length nature of cost sharing arrangements versus realistic alternatives
Instantiates
Publication
Label
A theoretical examination of the arm's-length nature of cost sharing arrangements versus realistic alternatives
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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