The Resource Intercompany loans and the IRS's return to 'substance over form'

Intercompany loans and the IRS's return to 'substance over form'

Label
Intercompany loans and the IRS's return to 'substance over form'
Title
Intercompany loans and the IRS's return to 'substance over form'
Creator
Subject
Language
  • eng
  • eng
Summary
This article examines a recent IRS practice unit restating long-standing transfer pricing principles that apply to loans among controlled parties, noting that more recent transfer pricing analyses of intercompany loans by both the IRS and tax practitioners have widely disregarded the threshold issue of the validity of the underlying debt. The return to the "correct" analysis, the author says, provides the IRS with a broader, strategic and more subjective recasting weapon
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 24 (2016),
http://library.link/vocab/creatorName
Grisales-Racini, O
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intercompany loan
  • substance over form
Label
Intercompany loans and the IRS's return to 'substance over form'
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2016/T/TAXMATRP/vol.24/20_Intercompany.zip
Publication
Note
20160331

Library Locations

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