New services and intangibles regulations: IRS changes the mix
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The work New services and intangibles regulations: IRS changes the mix 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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New services and intangibles regulations: IRS changes the mix
Resource Information
The work New services and intangibles regulations: IRS changes the mix 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
- New services and intangibles regulations: IRS changes the mix
- Language
- eng
- Summary
- Major changes in 1968 regulations governing the transfer pricing of services: replacement of the simplified cost-based method with the new services cost method; introduction of shared services arrangements; clarification of and reduced emphasis on the use of the residual profit split method; new examples clarifying the application of economic substance and of payment services contracts
- Citation source
- In: Tax management international journal. - Washington. - Vol. 35 (2006),
- Geographic coverage
- North America
- Language note
- English
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Context of New services and intangibles regulations: IRS changes the mixWork of
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