Section 163(j) : transfer pricing interplay
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The work Section 163(j) : transfer pricing interplay 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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Section 163(j) : transfer pricing interplay
Resource Information
The work Section 163(j) : transfer pricing interplay 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.
- Label
- 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),
- Geographic coverage
- North America
- Language note
- English
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Context of Section 163(j) : transfer pricing interplayWork of
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