Verfügbarkeit: Transfer pricing

Transfer pricing: rules, compliance, and controversy

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Bibliographische Detailangaben
Hauptverfasser:	Levey, Marc M. (VerfasserIn), Wrappe, Steven C. (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Chicago,Ill. Wolter Kluwer 2013
Ausgabe:	4. ed.
Schlagworte:	Recht Steuer Transfer pricing > Taxation > Law and legislation > United States Transfer pricing > Taxation > Law and Legislation > OECD countries Fremdvergleichspreis Verrechnungspreis USA
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XXII, 1089 S. 26 cm
ISBN:	9780808030928 0808030922

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Datensatz im Suchindex

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adam_text	ix Table of Contents Paragraph Chapter 1 : Introduction What is Transfer Pricing? ..................................101 The Origins of Transfer Pricing ..............................110 Why is Transfer Pricing Important? ...........................115 Overview of Code Sec. 482..................................120 Statutory Language and Scope of Code Sec. 482..................130 Statutory Language .................................130.01 Control ..........................................130.02 No Intent Requirement .............................130.03 Burden of Proof .........................................140 Categories of Section 482 Transactions .........................150 Historical Background to U.S. Transfer Pricing Law ...............160 In General ........................................160.01 The 1968 Regulations ................................160.02 The 1986 Amendments to Code Sec. 482..................160.03 The 1988 White Paper ...............................160.04 The 1992 Proposed Regulations ........................160.05 The 1993 Temporary and Proposed Regulations .............160.06 1994 Final Regulations ...............................160.07 2003 Final Cost Sharing Regulations — Stock Options in Cost Sharing Agreements ...............................160.08 2003 Proposed Regulations—Services ....................160.09 2005 Proposed Cost Sharing Regulations ..................160.10 2006 Temporary and Proposed Services Regulations .........160.11 2008 Temporary Cost Sharing Regulations .................160.12 2009 Final Services Regulations ........................160.13 2009 Final Cost Sharing Regulations .....................160.14 Uncertain Tax Position Statements — Form UTP .............160.15 U.S. Customs and Transfer Pricing Adjustments ............160.16 Related Code Sections .....................................170 Code Sees. 6038A and 6038C Reporting and Disclosure Rules . . . 170.01 The Code Sec. 1059A ................................170.02 The Code Sec. 6662(e) Penalty Rules .....................170.03 The Code Sec. 982 Evidentiary Rules .....................170.04 Code Sec. 7701 (o) Economic Substance ..................170.05 The Global Approach to Transfer Pricing .......................180 Formulary Apportionment System of Transfer Pricing ..............190 Financial Accounting and Transfer Pricing ......................192 ASC 740-10 (Formerly Known as FIN 48)..................192.01 Sarbanes-OxleyActof 2002............................192.02 χ Table of Contents. Paragraph Chapter 2: General Principles of Code Sec. 482 Overview—Structure of the Regulations under Code Sec. 482........201 Purpose of Section 482— Limited Opportunity for Taxpayer Use ......205 Arm s Length Standard .................................... 2l° The Best Method Rule .................................... 22° Description .......................................220.01 Application .......................................220.02 Comparability ........................................... 2**0 In General ........................................230.01 Inexact Comparables ...............................230.02 Adjustments ......................................230.03 Factors ..........................................230.04 Adjustments ......................................230.05 Special Circumstances: Market Penetration Strategies ........230.06 Special Circumstances: Different Geographic Markets ........230.07 Special Circumstances: Location Savings ..................230.08 Internal versus External Comparables ....................230.09 Transactions Ordinarily Not Accepted as Comparable ........230.10 Arm s Length Range ......................................240 Arm s Length Range and Interquartile Range ...............240.01 Determination of True Taxable Income ........................250 The Aggregation Rule ...............................250.01 Substance Over Form ................................250.02 Multiple-Year Data ..................................250.03 Collateral Adjustments ....................................260 General ..........................................260.01 Correlative Allocation ................................260.02 Conforming Adjustments .............................260.03 Setoffe ...........................................260.04 Transfer Pricing and Non-Recognition Provisions .................270 In General ........................................270.01 Property Transfers Made Prior to Sale by Transferee .........270.02 No Disposition of Transferred Property: Code Sec. 482 Not Applicable ......................................270.03 Artificial Separation of Income and Expenses: Clear Reflection of Income ....................................... 27()()4 Transfer of Intangibles ........................ 270 05 Blocked Income ............................ 2«n InGeneraI ............................ .. . . . . . . . . . . 280.01 The Blocked Income Doctrine ............... 280 02 Relief under the Code Sec. 482 Regulations ......... 280 03 Comment on the 1RS Regulations ................ 280 04 Table of Contents ХІ Paragraph Chapter 3: Methods for Transfers of Tangible Property Overview ..............................................301 In General ........................................301.01 Preference for Internal Comparables .....................301.02 Comparable Uncontrolled Price Method .......................310 In General ........................................310.01 Comparability and Reliability ..........................310.02 Adjustments ......................................310.03 Indirect Evidence of CUP .............................310.04 Cases Applying the CUP ..............................310.05 Resale Price Method ( RPM ) ...............................320 In General ........................................320.01 Comparability and Reliability ..........................320.02 Cases Applying the RPM .............................320.03 Cost-Pius Method ........................................330 In General ........................................330.01 Comparability and Reliability ..........................330.02 Cases ...........................................330.03 Comparable Profit Method .................................340 In General ........................................340.01 Tested Party ......................................340.02 Comparability .....................................340.03 Profit-Level Indicators ...............................340.04 Selection of PLI ....................................340.05 Calculating the Arm s Length Range .....................340.06 The Profit Split Method ....................................350 In General ........................................350.01 The Comparable Profit Split Method .....................350.02 The Residual Profit Split Method ........................350.03 Unspecified Methods .....................................360 Chapter 4: Methods for Transfers of Intangible Property Overview ..............................................401 Definition of Intangible Property .............................410 Ownership of Intangibles ...................................420 In General ........................................420.01 Multiple Ownership of Intangible Property ................420.02 Compensation for Assisting in the Development of Intangible Property ........................................420.03 Concept of Marketing Intangibles .......................420.04 Transfer of Intangible Property ..............................430 Embedded Intangibles ...............................430.01 Services Rendered ..................................430.02 Contract Research and Development .....................430.03 Transfer Pricing Methods for Intangibles .......................440 Comparable Uncontrolled Transaction ( CUT ) Method .......440.01 Table of Contents Paragraph Comparable Profit Method ............................ 44Ü·02 Profit Split Method .................................. ^0·03 The Commensurate-with-Income Standard and Periodic Adjustments . 450 Background ....................................... 45()·01 Periodic Adjustments ................................450.02 Cost Sharing Arrangements ................................. 4W) In General ........................................ 46()·01 Qualified Cost Sharing Arrangement .....................460.02 Participants ....................................... 460.Ш Intangible Development Costs .........................460.04 Reasonably Anticipated Benefits ........................460.05 Cost Allocations ....................................460.06 Buy-In and Buy-Out Payments (or Platform Contributions) .....460.07 Character of Payments ...............................460.08 Recordkeeping and Reporting Requirements ...............460.09 Final Cost Sharing Regulations of 2011...................460.10 Xilinx Tax Court Decision .............................460.11 Special Rules for Transfer of Intangibles to a Foreign Corporation .....470 Temporary Regulations for Services Impact Intangibles ............480 Intangibles Ownership ...............................480.01 Non-Owner Contributions to the Value of Intangibles .........480.02 Coordination of the Rules Applicable to Bundled Services and Intangibles ...................................480.03 Significant 1RS Transfer Pricing Guidance ......................490 Cost Sharing ......................................490.01 Intangibles ........................................490.02 Reinsurance .......................................490.03 Enforcement and Penalties ............................490.04 Chapter 5: Intercompany Services Overview ......................................... 501 Background ............................................510 Intercompany Services — Activity Defined .......................520 The Benefit Test .........................................530 In General ........................................ 530 Oi General Benefit ....................................530 02 Indirect or Remote Benefit ........................... 530 03 Stewardship/Shareholder Expenses ..................... 530 04 Passive Association ....................... 530 05 Transfer Pricing Methods ......................... 540 Comparable Uncontrolled Services Price Method ...........540.01 Gross Services Margin Method ................. 54O 02 Cost of Services Plus Method ..................... 540 03 Comparable Profits Method ................. 540 04 Profit Split Method ............................... ^ Services Cost Method ............... S40 06 Table of Contents X І І І Paragraph Shared Services Arrangements .........................540.07 Unspecified Methods ................................ 540.08 Definition of Cost ................................... 540.09 Allocation of Costs .................................. 540.10 Special Rules ........................................... 560 Contingent-Payment Service Arrangements ................ 560.01 Coordination with Transfer Pricing Rules for Other Transactions ..................................... 560.02 Regulations for Taxable Years Beginning Prior to 1/1/2007 ......... 570 Overview ......................................... 570.01 The Benefit Test ................................... 570.02 Determining the Amount of the Arm s Length Service Charge . 570.03 Costs or Deductions ................................. 570.04 Allocation and Apportionment .......................... 570.05 Proposed (ilobal Dealing Regulations .......................... 580 Cenerai Principles of Proposed Regulations ................ 580.01 The Transfer Pricing Methods ......................... 580.02 Chapter 6: Intercompany Loans and Leases Intercompany Loans ......................................601 Overview .........................................601.01 Indebtedness Subject to Code Sec. 482...................601.02 Accrual of Interest ..................................601.03 Arm s Length Interest Rate ............................601.04 Coordination with Other Code Provisions .................601.05 Withholding on Imputed Code Sec. 482 Interest Charges ......601.06 Code Sec. 163(j) Earnings Stripping Rules .................601.07 Leasing Tangible Property ..................................610 In General ........................................610.01 The Regulations ....................................610.02 Cases ...........................................610.03 Notice 95-53.......................................610.04 Chapter 7: Penalties Overview .............................................. 701 History of Code Sec. 482 Enforcement ......................... 710 Historical Enforcement Problems ....................... 710.01 1RS Plan to Improve Enforcement ....................... 710.02 U.S. Transfer Pricing Penalties .............................. 720 Valuation Misstatement Penalties ....................... 720.01 Application of the Valuation Misstatement Penalty — Overview . 720.02 The Transactional Penalty ............................ 720.03 The Net Adjustment Penalty ........................... 720.04 Exclusions for Calculation of Transfer Pricing Adjustment . . . 720.05 Setoff Allocation Rule ................................ 720.06 _______________ Table of Contents Paragraph Coordination Between Transactional Penalty and Net Adjustment Penalty ................................ 720()7 Carryovers and Carrybacks ........................... 720.08 Transfer Pricing Penalty Oversight Committee ........... · 720(Hi DHL Соф ....................... Reporting Penalties—Code Sec. 6038A ....... Reporting Corporations .............................. 730.01 Required Disclosure ................................. 730.02 Record Maintenance ................................ 730.03 Authorization of Agent ............................... 730.04 Penalty for Failure to Disclose ......................... 730.05 Non-Compliance with Summons or Failure to Obtain Authorization of Agent ............................. 730.0(5 Extension of the Statute of Limitations .................... 730.07 Code Sec. 982........................................... 740 Economic Substance Doctrine Codified ........................ 745 Other Penalties of General Application ......................... 750 OECD Transfer Pricing Penalties ............................. 760 Chapter 8: The Code Sec. 1059A limitation Overview .............................................. 801 Background — U.S. Import Requirements ....................... 810 Statute and Application .................................... 820 Statute ........................................... 820.01 Exceptions to Code Sec. 1059A ......................... 820.02 Coordination with Code Sec. 482........................ 820.03 Determining Customs Value ................................ 830 In General ........................................ 830.01 Valuation Methods .................................. 830.02 Adjustments to Customs Value ......................... 830.03 Special Circumstances .................................... 850 First Sale Rule for Customs Valuation .................... 850.01 Payment of Related Party s Expenses .................... 850.02 Chapter 9: Overall Strategy for Compliance and Controversy Overview .............................................901 Global Changes to Transfer Pricing Enforcement .................905 Documentation Strategies .......................... 9Ю Taxpayer Reaction—Overall Substantive/Procedural Strategy ........915 Examination Strategies .......................... 915 qi Procedural Alternatives ......... οις Π9 The Taxpayer s Biggest Decision: Unilateral v. Bilateral Procedural Alternatives .......................... q2Q Summary of Unilateral Procedural Alternatives—U.S. Only ....... 925 Different Forums for Resolution .......... 905 01 Extending the Resolution ............... 905 09 Table of Contents XV Paragraph Summary of Bilateral Procedural Alternatives— U.S. and Treaty Partners .............................................930 Competent Authority Assistance ........................930.01 Simultaneous Appeals/Competent Authority Consideration ( SAP ) ........................................930.02 Accelerated Competent Authority .......................930.03 Bilateral Advance Pricing Agreement ....................930.04 Reasons to Favor Unilateral Resolution .........................935 No Treaty Partner ..................................935.01 Cost/Benefits .....................................935.02 Time ............................................935.03 Other Tax Issues ...................................935.04 Reasons to Favor Bilateral Resolution ..........................940 Exposure to Material Double Tax .......................940.01 Tax Credit Issues ...................................940.02 Special Industries ...................................940.03 Statute of Limitations Issues ................................945 Privilege Against Disclosure ................................950 Attorney-Client Privilege ..............................950.01 The Practitioner-Client Privilege ........................950.02 Documentation of Agreement ...............................955 Waivers of Restriction on Assessment and Collection .........955.01 Closing Agreements .................................955.02 When to Discuss Form of Agreement ....................955.03 Chapter 10: Preparing Transfer Pricing Documentation Overview ..............................................1001 U.S. Documentation Requirements ...........................1010 Reporting of Related Party Transactions ..................1010.01 Contemporaneous Documentation Requirements ............1010.02 OECD Documentation Requirements ..........................1020 OECD...........................................1020.01 Pacific Association of Tax Administrators .......................1030 Pacific Association of Tax Administrators .................1030.01 Preparing and Relying on Transfer Pricing Documentation ..........1040 Overview .........................................1040.01 Factors Considered in Determining Compliance ............1040.02 The Transfer Pricing Report ................................1050 Description of the Taxpayer and Covered Transactions .......1050.01 Functional and Risk Analysis ..........................1050.02 Identification of Comparable Transactions and Comparable Unrelated Entities .................................1050.03 Analysis of Comparables ..............................1050.04 Applying the TPM to the Facts .........................1050.05 Satisfying Multiple Jurisdictions ..............................1060 Background .......................................1060.01 Table of Contents Paragraph Transfer Pricing Penalties and Documentation Goes Global ------ 1060.02 Strategies for Multiple Jurisdictions ..................... 1060.0a Competent Authority ................................ 1060.04 Advance Pricing Agreements .......................... 1060.05 Considerations and Issues Global Documentation ................. H)70 Background ....................................... 1070.01 Different Markets .................................. 1070.02 Product Mixes ..................................... 1070.03 Differences in Record Review .......................... 1070.04 Differing Views of Transfer Pricing Method s ............... 1070.05 Disclosure ofinformation ............................. 1070.06 Excessive or Gratuitous Facts .......................... 1070.07 FIN 48 Adds to the Complexity in Transfer Pricing Compliance ....... 1080 Conclusion ............................................. Chapter 11: Examination 1RS Pre-Examination Preparation .............................1101 Selection for Examination .............................1101.01 1RS Planning ......................................1101.02 1RS Examination Approach ............................1101.03 Recent Changes to U.S. Transfer Pricing Enforcement ........1101.04 Special Rules for Coordinated Industry Cases ( CIC ) ........1101.05 Taxpayer Pre-Examination Preparation ........................1110 Recognizing Differences Between Transfer Pricing and Other Tax Issues ......................................1110.01 Developing a Preliminary Substantive/Procedural Strategy .... 1110.02 Pre-Examination Conference ................................1120 Taxpayer Goals ....................................1120.01 The CIC Procedure under Revenue Procedure 94-69.........1120.02 Preliminary Strategies for Resolution .....................1120.03 Overview of the Examination Process .........................1130 The Examination Begins — Gathering of Information ...............1140 Taxpayer Interaction ................................1140.01 Information Sought .................................1140.02 IRSTools .........................................1140.03 Narrowing the Issues — Development of 1RS Positions ..............1150 The 1RS Transfer Pricing Analysis .......................1150.01 Economist s Report .............................. 1150 02 Technical Advice Memorandums and Field Service Advice .....1150.03 1RS Attorney Role .............................. H5q q4 Draft Proposed Adjustments ...................... И50 q5 Formal Notification of Proposed Adjustment ...............1150.06 Revenue Agent s Report and the 30-Day Letter .............1150 07 The 90-Day Letter ................................ 1150 08 Settlement Opportunities Near the End of the Examination Process 1160 Re-Evaluation of Preliminary Substantive/Procedural Strategy . 1160.01 Table of Contents X VÍ І Paragraph Settlement Opportunities with Examination Team ...........1160.02 Delegation Order 236................................1160.03 Early Referral to Appeals .............................1160.04 Chapter 12: Post-Examination Unilateral Alternatives General ...............................................1201 Post-Examination Unilateral Procedures ........................1210 Appeals ..........................................1210.01 Mediation of Non-Docketed Cases ......................1210.02 Selecting the Mediator ...............................1210.03 Fast-Track Guidance ................................1210.04 Arbitration of Non-Docketed Cases ......................1210.05 Mediation of Docketed Cases ..........................1210.06 Arbitration of Docketed Cases .........................1210.07 Delegation Order 236 (Rev. 3)..........................1210.08 Litigation .........................................1210.09 Unilateral Advance Pricing Agreements (APAs) .............1210.10 Choosing Among Unilateral Alternatives .......................1220 Appeals v. Litigation .................................1220.01 Appeals v. Other Unilateral Settlement Opportunities .........1220.02 Coordination of Dispute Resolution Procedures ..................1230 АРА: Linkage to Other Years and Procedures ..............1230.01 Early Referral: Moving the Issue to Appeals ................1230.02 Delegation Order 236 (Rev. 3): Extending Appeals Settlements . 1230.03 SAP: Moving Issue to Competent Authority ................1230.04 Mediation and Arbitration: Alternatives to Litigation ..........1230.05 Chapter 13: Post-Examination Bilateral Alternatives Introduction ............................................1301 The Competent Authority Process ............................1310 Issues Addressed by Competent Authority ................1310.01 Competent Authority Administration .....................1310.02 Requesting Competent Authority Assistance ...............1310.03 Steps in the Competent Authority Process .................1310.04 Simultaneous Appeals/Competent Authority Consideration ( SAP ) . . . 1320 Background .......................................1320.01 Goal of SAP .......................................1320.02 Availability of SAP ..................................1320.03 Time for Requesting SAP .............................1320.04 Form of SAP Request ................................1320.05 Role of Appeals Under SAP ............................1320.06 Role of Competent Authority Under SAP ..................1320.07 Denial or Termination of SAP ..........................1320.08 Experience with SAP ................................1320.09 Accelerated Competent Authority ............................1330 Form of Request ...................................1330.01 XViii Table of Contents Paragraph 1330.02 The Process ..................................... Statutes of Limitation, Protective Claims and Timely Notification ...... 1340 Statute of Limitations Considerations ..................... 1340.01 Net Operating Losses ................................ 1340.02 Protective Claims ................................... 1340.03 Treatment of Competent Authority Request as Protective Claim .......................................... KM0.04 Request for Competent Authority Assistance: Timely Notification to Treaty Partners ........................ 1340.05 Transfer Pricing Adjustments ............................... 13Г>() Primary Adjustments ................................ 1350.01 Self-Initiated Primary Adjustments ...................... 1350.02 Self-Initiated Primary Adjustments Post Tax Return Filing ..... 1350.03 Correlative Adjustments .............................. 1350.04 Conforming Adjustments ............................. 1350.05 Revenue Procedure 99-32............................. 1350.00 Arbitration Between Competent Authorities ..................... 1360 Mandatory Arbitration Between the U.S. and a Treaty Partner . 1360.01 Background of the Evolution of Mandatory Arbitration in MAP . 1360.02 Impediments to Mandatory Arbitration ................... 1360.03 Double Non-Taxation ................................ 1360.04 Conventional Arbitration .............................. 1360.05 Last Best Offer or Baseball Arbitration ................... 1360.06 Arbitration under the Canada-U.S. Tax Convention ........... 1360.07 Article XXVI of the Canada-U.S. Tax Convention ............ 1360.08 Details Regarding Timing and Access to the Canada-U.S. Arbitration Process ................................ 1360.09 Specific Eligibility/Ineligibility to Canada-U.S. Arbitration ..... 1360.10 Timing for Canada-U.S. Arbitration ...................... 1360.11 Other Notable Elements within the Canada-U.S. Process ...... 1360.12 Observations to Date ................................ 1360.13 Arbitration Process for Transfer Pricing Disputes Between Two Countries within the European Union ............... 1360.14 Competent Authority Program Results, Successes and Weaknesses .... 1370 U.S. Results ....................................... 1370.01 Conclusion .................................. 1370 02 OECD Member Country and Partner Economy Statistics Through 2011............................... 1370 03 Weaknesses in Rev. Proc. 2006-54 Governing the Competent Authority Process ........................... 1370 q4 Indirect Transactions ........................ 137Q 05 Self-Initiated Adjustments ........................ 1370 q6 Will Endeavor Language ..................... 1370 Q7 Double Tax Disguised as Domestic Issue ................. 1370 08 Table of Contents ХІХ Paragraph Chapter 14: Advance Pricing Agreements Introduction ............................................ 1401 АРА Content and Coverage ................................. 1410 APAs Generally .................................... 1410.01 Bilateral v. Unilateral APAs ............................ 1410.02 АРА Rollbacks ..................................... 1410.03 Benefits Sought by Taxpayers ............................... 1420 Certainty ......................................... 1420.01 Make Changes or Fix Transfer Pricing Mistakes ............ 1420.02 Specific Tax Result .................................. 1420.03 Taxpayer Involvement in Negotiations .................... 1420.04 Time and Cost Savings ............................... 1420.05 No Need to Update Comparables ....................... 1420.06 Rollback ......................................... 1420.07 Financial Accounting Goals ............................ 1420.08 The АРА Negotiation Process ............................... 1430 General .......................................... 1430.01 АРА Strategy and Transfer Pricing Analysis ................ 1430.02 Profiling Conference ................................ 1430.03 Formal АРА Request ................................ 1430.04 Evaluation and Negotiation ............................ 1430.05 Administration and Renewal ........................... 1430.06 Renewal .......................................... 1430.07 Small Business Taxpayer APAs .............................. 1440 1RS АРМА Program ...................................... 1450 History .......................................... 1450.01 АРМА Creation and Organization ....................... 1450.02 Recent Experience .................................. 1450.03 Training ......................................... 1450.04 Global АРА Programs ..................................... 1460 Australia ......................................... 1460.01 Canada .......................................... 1460.02 China ........................................... 1460.03 France ........................................... 1460.04 India ............................................ 1460.05 Japan ............................................ 1460.06 Mexico .......................................... 1460.07 Netherlands ....................................... 1460.08 Other Global Developments ........................... 1460.09 Chapter 15: The OECD Approach to Transfer Pricing Overview ..............................................1501 The Arm s Length Principle .................................1510 General ..........................................1510.01 Factors Determining Comparability ......................1510.02 Arm s Length Range .................................1510.03 Table of Contents ___ Paragraph Use of Transfer Pricing Methods .......................1510.04 Transfer Price for Tangible Property .......................... 1Гі2() In General ........................................1-520.01 Traditional Transaction Methods .......................1520.02 Profit Methods .....................................1520.03 A Non-Arm s Length Approach: Global Formulary Apportionment .....1530 Intangible Property ....................................... l54() In General ........................................ 1540.01 Factors Determining Comparability ...................... 1540.02 Methods ......................................... 1540.03 Periodic Adjustments ................................ 1540.04 Intra-Group Services ...................................... 1·^·Γ)0 In General ........................................ 1550.01 Determining Whether Intra-Group Services Have Been Performed ...................................... 1550.02 Arm s Length Charge ................................ 1550.03 Cost Contribution Arrangements ............................. 1560 Global Trading of Financial Instruments ........................ 1570 Chapter 16: Customs Valuation Issues Overview .............................................. 1601 Customs Valuation Methodologies ............................ 1610 Transaction Value .................................. 1610.01 Transaction Value of Identical or Similar Merchandise ........ 1610.02 Deductive Value .................................... 1610.03 Computed Value ................................... 1610.04 Other Approaches .................................. 1610.05 Differences in Customs and Tax Approach ...................... 1620 Customs Enforcement ..................................... 1630 Problems of Inconsistency .................................. 1640 Taxpayer Whipsaw .................................. 1640.01 Liquidation ....................................... 1640.02 Code Sec. 1059A ......................................... 1650 Joint Agency Efforts ...................................... 1660 Mutual Assistance Agreement ......................... 1660.01 Removal of 1RS Disclosure Obstacle ..................... 1660.02 Combined Customs/Transfer Pricing Enforcement .......... 1660.03 U.S. Customs Involvement in the АРА Process ................... 1670 Transaction Value — Circumstances of Sale Test ............. 1670.01 Summary of 2009 Ruling .............................. I670 02 Product Line Analysis Not Required ..................... 1670 03 Adjustments Must Be Reported ..................... 1670 04 Reconciliation Program .................... I670 05 Informed Compliance Publication ( ICP ) ............. 1670 06 Conclusion Table of Contents χχ\| Paragraph Chapter 17: State Transfer Pricing Overview ..............................................1701 Underlying Concepts .....................................1710 Taxable Income ....................................1710.01 Allocatale Income ...................................1710.02 Apportionment .....................................1710.03 Arm s Length Standard/Arm s Length Doctrine .............1710.04 Distortion ........................................1710.05 Economic Substance Doctrine .........................1710.06 Sham Transaction Doctrine ...........................1710.07 Nexus ...........................................1710.08 Authority to Reallocate Income ..............................1720 Incorporation of Code Sec. 482.........................1720.01 UDITPASection 18 .................................1720.02 Other General Authority ..............................1720.03 Income Allocation Issues and Approaches ......................1730 Need for Transfer Pricing Documentation .................1730.01 The States Approach: Application of Doctrines .............1730.02 Arguing Multiple Theories ............................1730.03 Alternative Remedies ................................1730.04 Recent Developments (and Potential Future Developments) .........1740 Third Party Auditors ................................1740.01 APAs at the State Level ...............................1740.02 Summary ..............................................1750 Chapter 18: Adjustments to Taxable Income: Federal Tax, Customs and State Tax Implications Introduction ............................................1801 Primary Adjustments .....................................1810 Correlative Adjustments ...................................1820 Conforming Adjustments ...................................1830 Revenue Procedure 99-32 ..................................1840 Eligibility .........................................1840.01 Document Submission ...............................1840.02 Closing Agreement .................................1840.03 Deciding Whether to Elect 99-32.............................1850 Customs Impact of Transfer Pricing Adjustments .................1860 State Tax Consequences ...................................1870 Inbound Transactions ................................1870.01 Outbound Transactions ..............................1870.02 Additional Issues ...................................1870.03 Practice Tools Overview ..............................................20,001 Glossary of Transfer Pricing Terms ...........................20,010 Applied Comparison of Transfer Pricing Methods .................20,020 XXii Table of Contents Paragraph Specified Covered Services under Rev. Proc. 2007-13 ..............20,030 Ernst & Young s 2013 Transfer Pricing Global Reference Guide .......20,040 1RS Forms 5471 and 5472 ..................................20,050 Model Transfer Pricing Documentation ........................ 20,<>fi0 Process Steps in Transfer Pricing Documentation .................20,070 Flowchart of Transfer Pricing Controversy ......................20,080 1RS Forms 5701 and 88&-A ..................................20,090 1RS Form 2848..........................................20.100 Revenue Procedure 2006-54.................................20.110 Revenue Procedure 99-32..................................20.120 Revenue Procedure 2006-9 .................................20.130 APA 2013 Annual Report ...................................20,140 Internal Revenue Manual (IRM) 8.13.1, Exhibit 21 (11-9-2007)........20,150 U.S. Customs Informed Compliance Publication ..................20, ICA) U.S. Customs Ruling HQ W548314 ............................20,170 Case Table .................................................10(57 Index .....................................................107 1
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spelling	Levey, Marc M. Verfasser (DE-588)171763521 aut Transfer pricing rules, compliance, and controversy Marc M. Levey ; Steven C. Wrappe 4. ed. Chicago,Ill. Wolter Kluwer 2013 XXII, 1089 S. 26 cm txt rdacontent n rdamedia nc rdacarrier Recht Steuer Transfer pricing Taxation Law and legislation United States Transfer pricing Taxation Law and Legislation OECD countries Fremdvergleichspreis (DE-588)4197888-2 gnd rswk-swf Verrechnungspreis (DE-588)4063129-1 gnd rswk-swf USA Fremdvergleichspreis (DE-588)4197888-2 s Verrechnungspreis (DE-588)4063129-1 s DE-604 Wrappe, Steven C. Verfasser (DE-588)1051785367 aut Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027279452&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Levey, Marc M. Wrappe, Steven C. Transfer pricing rules, compliance, and controversy Recht Steuer Transfer pricing Taxation Law and legislation United States Transfer pricing Taxation Law and Legislation OECD countries Fremdvergleichspreis (DE-588)4197888-2 gnd Verrechnungspreis (DE-588)4063129-1 gnd
subject_GND	(DE-588)4197888-2 (DE-588)4063129-1
title	Transfer pricing rules, compliance, and controversy
title_auth	Transfer pricing rules, compliance, and controversy
title_exact_search	Transfer pricing rules, compliance, and controversy
title_full	Transfer pricing rules, compliance, and controversy Marc M. Levey ; Steven C. Wrappe
title_fullStr	Transfer pricing rules, compliance, and controversy Marc M. Levey ; Steven C. Wrappe
title_full_unstemmed	Transfer pricing rules, compliance, and controversy Marc M. Levey ; Steven C. Wrappe
title_short	Transfer pricing
title_sort	transfer pricing rules compliance and controversy
title_sub	rules, compliance, and controversy
topic	Recht Steuer Transfer pricing Taxation Law and legislation United States Transfer pricing Taxation Law and Legislation OECD countries Fremdvergleichspreis (DE-588)4197888-2 gnd Verrechnungspreis (DE-588)4063129-1 gnd
topic_facet	Recht Steuer Transfer pricing Taxation Law and legislation United States Transfer pricing Taxation Law and Legislation OECD countries Fremdvergleichspreis Verrechnungspreis USA
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