The Resource Sec. 482 services regulations : implications for multinationals

Sec. 482 services regulations : implications for multinationals

Label
Sec. 482 services regulations : implications for multinationals
Title
Sec. 482 services regulations : implications for multinationals
Creator
Subject
Language
eng
Summary
The authors present an analysis of the Temporary Regulations, issued on 31 July 2006 by the US Treasury Department. They examine the conditions which determine whether there should be a charge for the intercompany provision of services, the services and situations under which the newly introduced services cost method may be used, the various transfer pricing methods provided for valuing the transfer of services and the effect of the Temporary Regulations on the treatment of intangibles
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 13 (2006),
http://library.link/vocab/creatorName
  • Allen, S.N
  • Tomar, R
  • Wright, D.R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • intra-group services
  • transfer pricing
  • services cost method
  • intangibles
Label
Sec. 482 services regulations : implications for multinationals
Instantiates
Publication
Label
Sec. 482 services regulations : implications for multinationals
Publication

Library Locations

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      52.3736660 4.9336932
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