Transfer Pricing and the Foreign Owned Corporation: Sections 482 and 6038A & C |
Contents
Prepared for distribution at | 6 |
Recommendations Submitted by Taxpayers and Practitioners | 37 |
Rev Proc 9122Possible | 49 |
Copyright | |
6 other sections not shown
Common terms and phrases
482 regulations advance pricing agreement affiliate agreement allocation amount analysis apply appropriate argued arm's length consideration arm's length price arm's length standard audit B&L Ireland BALRM Bausch & Lomb comparable uncontrolled competent authority relief contract manufacturing cost sharing arrangement Darvon determined discussed District Director Eli Lilly expenses filed foreign related party functions income industry segment inexact comparables intangible property intercompany pricing Internal Revenue Service involved issue license Lilly P.R. Lilly U.S. location savings manufacturing intangibles marketing Paccar payment penalty percent possessions subsidiary Proc profit split Puerto Rico rate of return reallocation records rejected reporting corporation respect revenue procedure risk rules Searle P.R. Searle U.S. section 351 transfer section 482 Service's STPR STUS STUS's substantial Sundstrand SunPac Tax Court taxable taxpayer transfer price transfers of intangibles Treas treaty U.S. competent authority U.S. subsidiary United unrelated parties White Paper