The Resource Allocation of income and deductions among taxpayers under Section 482 of the United States Internal Revenue Code : alerting the courts to the role of contractual interpretation law in the transfer pricing arm's length comparability analysis

Allocation of income and deductions among taxpayers under Section 482 of the United States Internal Revenue Code : alerting the courts to the role of contractual interpretation law in the transfer pricing arm's length comparability analysis

Label
Allocation of income and deductions among taxpayers under Section 482 of the United States Internal Revenue Code : alerting the courts to the role of contractual interpretation law in the transfer pricing arm's length comparability analysis
Title
Allocation of income and deductions among taxpayers under Section 482 of the United States Internal Revenue Code : alerting the courts to the role of contractual interpretation law in the transfer pricing arm's length comparability analysis
Creator
Subject
Language
eng
Summary
This article discusses the task of identifying controlled transactions under review by the Commissioner of the Internal Revenue Service. In particular, it aims to alert courts as to the necessary role of contractual interpretation law in determining the true nature of such controlled transactions
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 22 (2015),
http://library.link/vocab/creatorName
Pichhadze, A. (Amir)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • controlled transaction
  • allocation of income
  • case law
Label
Allocation of income and deductions among taxpayers under Section 482 of the United States Internal Revenue Code : alerting the courts to the role of contractual interpretation law in the transfer pricing arm's length comparability analysis
Instantiates
Publication
Label
Allocation of income and deductions among taxpayers under Section 482 of the United States Internal Revenue Code : alerting the courts to the role of contractual interpretation law in the transfer pricing arm's length comparability analysis
Publication

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