Sec. 482 services regulations : implications for multinationals
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The work Sec. 482 services regulations : implications for multinationals 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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Sec. 482 services regulations : implications for multinationals
Resource Information
The work Sec. 482 services regulations : implications for multinationals 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
- Sec. 482 services regulations : implications for multinationals
- Language
- eng
- Summary
- The authors present an analysis of the Temporary Regulations, issued on 31 July 2006 by the US Treasury Department. They examine the conditions which determine whether there should be a charge for the intercompany provision of services, the services and situations under which the newly introduced services cost method may be used, the various transfer pricing methods provided for valuing the transfer of services and the effect of the Temporary Regulations on the treatment of intangibles
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 13 (2006),
- Geographic coverage
- North America
- Language note
- English
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