The Resource "Alternatives available" provisions in the para482 regulations: the Internal Revenue Service's trump card in the best method game?

"Alternatives available" provisions in the para482 regulations: the Internal Revenue Service's trump card in the best method game?

Label
"Alternatives available" provisions in the para482 regulations: the Internal Revenue Service's trump card in the best method game?
Title
"Alternatives available" provisions in the para482 regulations: the Internal Revenue Service's trump card in the best method game?
Creator
Subject
Summary
This article outlines the development of the "alternatives available" provision, and the practical results that can be expected from its application. It provides examples of US IRS responses to unfavourable case law, guidelines for the best method and available alternatives provision which allows the IRS to adjust the consideration charged in the controlled transaction
Citation source
In: Tax Management Transfer Pricing Report. - Washington DC. - Vol. 4 (1995),
http://library.link/vocab/creatorName
  • Insley, James H.W
  • Ackerman, R.E
Language note
English
http://library.link/vocab/subjectName
arm's length principle
Label
"Alternatives available" provisions in the para482 regulations: the Internal Revenue Service's trump card in the best method game?
Instantiates
Publication
Abbreviated title
TMTPR
Label
"Alternatives available" provisions in the para482 regulations: the Internal Revenue Service's trump card in the best method game?
Publication
Abbreviated title
TMTPR

Library Locations

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