The Resource July 31 U.S. Services Rules : the final road map for identifying, allocating, and charging for centralized services

July 31 U.S. Services Rules : the final road map for identifying, allocating, and charging for centralized services

Label
July 31 U.S. Services Rules : the final road map for identifying, allocating, and charging for centralized services
Title
July 31 U.S. Services Rules : the final road map for identifying, allocating, and charging for centralized services
Creator
Subject
Language
eng
Summary
This article provides an overview of the 31 July 2009 services rules, outlines some the more important provisions affecting the treatment of headquarters, management, and supportive activities performed within a controlled group, and discusses their potential impact in transfer pricing planning, compliance and enforcement. Four main areas of focus are: the services cost method; treatment of stock-based compensation as a cost; benefit test applied in detemining whether an activity is a chargeable service; and allocation and apportionment of stewardship expenses
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 18 (2010),
http://library.link/vocab/creatorName
Ossi, G.J.
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intercompany services
Label
July 31 U.S. Services Rules : the final road map for identifying, allocating, and charging for centralized services
Instantiates
Publication
Label
July 31 U.S. Services Rules : the final road map for identifying, allocating, and charging for centralized services
Publication

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