Functional analysis is alive and well in Section 482 regulations, Triplett tells ITI Seminar
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The work Functional analysis is alive and well in Section 482 regulations, Triplett tells ITI Seminar represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Functional analysis is alive and well in Section 482 regulations, Triplett tells ITI Seminar
Resource Information
The work Functional analysis is alive and well in Section 482 regulations, Triplett tells ITI Seminar represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Functional analysis is alive and well in Section 482 regulations, Triplett tells ITI Seminar
- Summary
- This article deals with the new proposed regulations on transfer- pricing under section 482. The author points out that in IRS's view, the new regulations have an interpretative character and their intention is to broaden the existing rules. The main change in the regulations is the use of a comparable profit interval to check the validity of transfer prices derived from other pricing methodologies. Issues include the lack of available data to determine comparable prices to formulate the comparable profit interval, a three year averaging concept regarding cost adjustments and the elimination of the current restriction regarding the use of a lower priority method for determining an arm's length consideration in transfers of tangible and intangible goods
- Citation source
- In: Tax notes international. - Arlington. - Vol. 4 (1992),
- Language note
- English
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