The Resource Transfer pricing for services : the temporary regulations

Transfer pricing for services : the temporary regulations

Label
Transfer pricing for services : the temporary regulations
Title
Transfer pricing for services : the temporary regulations
Creator
Subject
Language
eng
Summary
On 31 July 2006 the US Treasury and IRS released temporary services regulations under Code Sec. 482. This article examines the scope of the regulations, explores the rules for cost charges under the safe harbours, discusses the specified methods under the temporary regulations and provides a brief overview of the changes to regulations governing the allocation of income to intangible property. In conclusion, the authors discuss the effective date of the temporary regulations and the election to apply the regulations retroactively
Citation source
In: Taxes. - Chicago. - Vol. 84 (2006),
http://library.link/vocab/creatorName
  • Zollo, T.M
  • Cope, C.W
  • Blough, S.R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • services
Label
Transfer pricing for services : the temporary regulations
Instantiates
Publication
Label
Transfer pricing for services : the temporary regulations
Publication

Library Locations

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      52.37366609999999 4.9336932
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