The Resource Section 163(j) : transfer pricing interplay

Section 163(j) : transfer pricing interplay

Label
Section 163(j) : transfer pricing interplay
Title
Section 163(j) : transfer pricing interplay
Creator
Subject
Language
  • eng
  • eng
Summary
IRS can challenge the interest expense deduction either by arguing that the interest rate is above market (arm's-length price under Section 482) or that the company has too much debt (Section 163(j)), or by questioning whether operating profits clearly reflect the functions of the U.S. subsidiary (Section 482 again). This article considers challenges to these limitations by the IRS under both Sections 482 and 163(j) for two hypothetical clients in industries that had low operating profits and incurred substantial debt during the Great Recession
Citation source
In: Journal of international taxation. - New York. - Vol. 23 (2012),
http://library.link/vocab/creatorName
  • Lichtman, N.O
  • McClure, J.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • interest deduction
Label
Section 163(j) : transfer pricing interplay
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2012/J/JOUROFINT/9_29-33.zip
Publication
Note
20121001

Library Locations

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      52.3736660 4.9336932
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