The Resource Functional cost diagnostic model applied to imported yoga pants, vodka, and rock salt

Functional cost diagnostic model applied to imported yoga pants, vodka, and rock salt

Label
Functional cost diagnostic model applied to imported yoga pants, vodka, and rock salt
Title
Functional cost diagnostic model applied to imported yoga pants, vodka, and rock salt
Creator
Subject
Language
eng
Summary
The US Internal Revenue Service recently released a program known as the Functional Cost Diagnostic Model (FCDM). This release has attracted considerable attention from accounting and law firms. The article illustrates an example provided by Baker & McKenzie, as well as recent transfer pricing controversies involving highly profitable multinational operations, where the US affiliate acted as a distributor for goods designed and produced overseas
Citation source
In: Journal of international taxation. - New York. - Vol. 30 (2019), no. 8 ; p. 48-60
http://library.link/vocab/creatorName
McClure, J.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • import
  • intangibles
  • APA
  • comparable profits method
  • residual profit split method
Label
Functional cost diagnostic model applied to imported yoga pants, vodka, and rock salt
Instantiates
Publication
Label
Functional cost diagnostic model applied to imported yoga pants, vodka, and rock salt
Publication

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