The Resource Section 163(j) : transfer pricing interplay
Section 163(j) : transfer pricing interplay
Resource Information
The item Section 163(j) : transfer pricing interplay represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Section 163(j) : transfer pricing interplay represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Section 163(j) : transfer pricing interplay
- Title
- Section 163(j) : transfer pricing interplay
- Language
- 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
- Label
- Section 163(j) : transfer pricing interplay
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Section-163j--transfer-pricing/ER8zEMpF_IQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Section-163j--transfer-pricing/ER8zEMpF_IQ/">Section 163(j) : transfer pricing interplay</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Section 163(j) : transfer pricing interplay
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Section-163j--transfer-pricing/ER8zEMpF_IQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Section-163j--transfer-pricing/ER8zEMpF_IQ/">Section 163(j) : transfer pricing interplay</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
