The Resource Annual review : United States

Annual review : United States

Label
Annual review : United States
Title
Annual review : United States
Creator
Subject
Language
eng
Summary
This article provides an update on transfer pricing issues in the USA in 2013. The IRS focuses on profits shifted to foreign jurisdictions. The article looks at cost sharing arrangements, base erosion and profit shifting (BEPS) considerations, advance pricing and mutual agreement (APMA) programme, Schedule uncertain tax positions (UTP) update, new IRS audit directives, and safe harbours
Citation source
In: Transfer pricing international journal. - London. - Vol. 15 (2014),
http://library.link/vocab/creatorName
Radziewicz, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • cost sharing arrangement
  • BEPS
  • APMA
  • APA
  • MAP
  • safe harbour
Label
Annual review : United States
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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