The Resource An investor's approach to cost sharing agreements : the new proposed regulations

An investor's approach to cost sharing agreements : the new proposed regulations

Label
An investor's approach to cost sharing agreements : the new proposed regulations
Title
An investor's approach to cost sharing agreements : the new proposed regulations
Creator
Subject
Language
eng
Summary
This article deals with the new proposed U.S. regulations on cost sharing arrangements. The proposed rules are not a complete deviation from those which currently obtain, but build on the existing rules and create a new regime for measuring whether 'buy-in' payments are arm's length. After their discussion of the new proposals, the authors offer some proposals for dealing with the likely changes
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 6 (2005),
http://library.link/vocab/creatorName
  • Staples, J
  • Brown, R.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • cost sharing arrangement
  • buy-in payment
  • arm's length principle
  • grandfather clause
Label
An investor's approach to cost sharing agreements : the new proposed regulations
Instantiates
Publication
Label
An investor's approach to cost sharing agreements : the new proposed regulations
Publication

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