The Resource Final section 482 cost sharing regulations : a renewed commitment to the income method

Final section 482 cost sharing regulations : a renewed commitment to the income method

Label
Final section 482 cost sharing regulations : a renewed commitment to the income method
Title
Final section 482 cost sharing regulations : a renewed commitment to the income method
Creator
Subject
Language
eng
Summary
This article examines both the final U.S. cost sharing regulations and further guidance from the Internal Revenue Service (IRS) on the income method, noting that the IRS remains committed to its approach despite its 2009 loss in the Veritas litigation. It also highlights various changes from the temporary rules released in December 2008, including the expanded definition of platform contribution
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 20 (2012),
http://library.link/vocab/creatorName
Solomon, A.P.
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • cost sharing arrangement
  • case law
Label
Final section 482 cost sharing regulations : a renewed commitment to the income method
Instantiates
Publication
Label
Final section 482 cost sharing regulations : a renewed commitment to the income method
Publication

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