An Explanation of the 2009 IRS Cost Sharing Arrangement Regulations

Journal
Author
Dickenson, H.K.
Country
United States
Published Date
Issue
International Transfer Pricing Journal 2010 (Volume 17), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

New Temporary Regulations were issued in 2009 under Sec. 482 with regard to cost sharing arrangements. This article aims to reduce the complexity of the Temporary Regulations as much as possible, and provides a thorough analysis of the new landscape for taxpayers.