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
  • eng
Summary
Major changes in 1968 regulations governing the transfer pricing of services: replacement of the simplified cost-based method with the new services cost method; introduction of shared services arrangements; clarification of and reduced emphasis on the use of the residual profit split method; new examples clarifying the application of economic substance and of payment services contracts
Citation source
In: Tax management international journal. - Washington. - Vol. 35 (2006),
http://library.link/vocab/creatorName
Chung, K.
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • services cost method
  • shared services arrangement
Label
New services and intangibles regulations: IRS changes the mix
Instantiates
Publication
Note
20061208
Label
New services and intangibles regulations: IRS changes the mix
Publication
Note
20061208

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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