The Resource Despite loss in Veritas, IRS seen expanding CIP theories outside cost sharing

Despite loss in Veritas, IRS seen expanding CIP theories outside cost sharing

Label
Despite loss in Veritas, IRS seen expanding CIP theories outside cost sharing
Title
Despite loss in Veritas, IRS seen expanding CIP theories outside cost sharing
Creator
Subject
Language
eng
Summary
This article asserts that recent Chief Counsel advice on cost sharing from the Internal Revenue Service shows a commitment to theories of valuation that the U.S. Tax Court appeared to reject in its opinion in the Veritas case
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 20 (2011),
http://library.link/vocab/creatorName
  • Webb, P
  • Trauman, B
  • Blough, S.R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • cost sharing arrangement
  • cost contribution arrangement
Label
Despite loss in Veritas, IRS seen expanding CIP theories outside cost sharing
Instantiates
Publication
Label
Despite loss in Veritas, IRS seen expanding CIP theories outside cost sharing
Publication

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