The Resource Final regulations on intercompany services and stewardship: the final roadmap for identifying, allocating, and charging for centralized services

Final regulations on intercompany services and stewardship: the final roadmap for identifying, allocating, and charging for centralized services

Label
Final regulations on intercompany services and stewardship: the final roadmap for identifying, allocating, and charging for centralized services
Title
Final regulations on intercompany services and stewardship: the final roadmap for identifying, allocating, and charging for centralized services
Creator
Subject
Language
eng
Summary
On July 31, 2009, the Internal Revenue Service and the Treasury Department issued final regulations dealing with controlled services transactions (or "intercompany services") and ownership of intangible property under Par. 482, as well as certain related matters, such as the allocation and apportionment of stewardship expenses under Par. 861. The provisions dealing with intercompany services and stewardship are of particular importance to multinational taxpayers that are headquartered in the United States. The authors discuss these provisions and compare the temporary and final regulations
Citation source
In: Tax management international journal. - Arlington. - Vol. 38 (2009),
http://library.link/vocab/creatorName
  • Ossi, G.J
  • Lubkin, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • intangibles
  • intercompany services
  • transfer pricing
Label
Final regulations on intercompany services and stewardship: the final roadmap for identifying, allocating, and charging for centralized services
Instantiates
Publication
Label
Final regulations on intercompany services and stewardship: the final roadmap for identifying, allocating, and charging for centralized services
Publication

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