The Resource August 2013 rule on the IRS's income method : a more direct - and challenging - application

August 2013 rule on the IRS's income method : a more direct - and challenging - application

Label
August 2013 rule on the IRS's income method : a more direct - and challenging - application
Title
August 2013 rule on the IRS's income method : a more direct - and challenging - application
Creator
Subject
Language
eng
Summary
This article examines a new cost sharing rule and example finalized in August 2013, designed to ensure that taxpayers use reasonable discount rates for determining buy-in payments. It concludes that the required benchmarking exercise will be challenging because of the difficulty of reliably isolating comparable companies that mirror the risks of the tested party
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 22 (2014),
http://library.link/vocab/creatorName
O'Hara, K
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • cost sharing arrangement
  • buy-in payment
Label
August 2013 rule on the IRS's income method : a more direct - and challenging - application
Instantiates
Publication
Label
August 2013 rule on the IRS's income method : a more direct - and challenging - application
Publication

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