The Resource New services and intangibles regulations : IRS changes the mix

New services and intangibles regulations : IRS changes the mix

Label
New services and intangibles regulations : IRS changes the mix
Title
New services and intangibles regulations : IRS changes the mix
Creator
Subject
Language
eng
Summary
This article closely examines the IRS's temporary regulations on intercompany services transactions and the allocation of income from intangibles issued 31 July 2006, including the introduction of the services cost method and the shared services arrangement, additional methods, definitions, special rules, ownership and development of marketing and other intangibles, contractual terms imputed from economic substance, and effective date
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 7 (2006),
http://library.link/vocab/creatorName
Chung, K.
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • services
  • intangibles
  • allocation of income
  • services cost method
  • shared services arrangement
  • comparable uncontrolled services price method
  • gross services margin method
  • cost of services plus method
  • comparable profits method
  • profit split method
  • unspecified methods
Label
New services and intangibles regulations : IRS changes the mix
Instantiates
Publication
Label
New services and intangibles regulations : IRS changes the mix
Publication

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