The Resource Transfer pricing : alternative practical strategies, Michael F. Patton, Esq. (DLA Piper, Los Angeles, CA), Zion Levi, Esq. (Dearson, Levi & Pantz, PLLC, Washington, D.C.)

Transfer pricing : alternative practical strategies, Michael F. Patton, Esq. (DLA Piper, Los Angeles, CA), Zion Levi, Esq. (Dearson, Levi & Pantz, PLLC, Washington, D.C.)

Label
Transfer pricing : alternative practical strategies
Title
Transfer pricing
Title remainder
alternative practical strategies
Statement of responsibility
Michael F. Patton, Esq. (DLA Piper, Los Angeles, CA), Zion Levi, Esq. (Dearson, Levi & Pantz, PLLC, Washington, D.C.)
Creator
Contributor
Author
Issuing body
Subject
Language
eng
Summary
"... presents a case study in selecting a transfer pricing methodology and analyzes three alternative strategies: advance pricing agreements, cost sharing arrangements, and the use of joint ventures. The Detailed Analysis consists of Chapters 8 and 9 of the Tax Management Transfer Pricing Portfolio Series
Member of
Continued in part by
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Patton, Michael F
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 890 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Levey, Marc M.
  • Levi, Zion
  • Tax Management Inc
Series statement
Foreign income portfolios
Series volume
890
http://library.link/vocab/subjectName
Transfer pricing
Label
Transfer pricing : alternative practical strategies, Michael F. Patton, Esq. (DLA Piper, Los Angeles, CA), Zion Levi, Esq. (Dearson, Levi & Pantz, PLLC, Washington, D.C.)
Instantiates
Publication
Copyright
Note
  • Author: Marc M. Levey, <Oct. 4, 2007>
  • Formerly published in Washington, D.C., 1997-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Chapter 8: advance pricing agreements -- 8:I. Organization of this Chapter -- 8:II. The APA Process in General -- 8:III. Factors to Consider in Deciding Whether to Seek an APA -- 8:IV. APAs as an Alternative Dispute Resolution Mechanism -- 8:V. IRS Guidance--The APA Process in Transition: From Rev. Proc. 91-22 to Rev. Proc. 2015-41 -- 8:VI. The Prefiling Conference -- 8:VII. The APA Application and Supporting Data -- 8:VIII. Negotiating the APA -- 8:IX. Foreign APA Considerations -- 8:X. Administering the APA. Chapter 9: Cost Sharing Arrangements -- 9:I. What Is a Cost Sharing Arrangement? -- 9:II. Cost-Benefit Analysis of a Cost Sharing Arrangement -- 9:III. International Aspects of Cost Sharing Arrangements -- 9:IV. The 1995 and Proposed 2005 U.S. Cost Sharing Rules -- 9:V. Qualified Cost Sharing Arrangement -- 9:VI. Participant -- 9:VII. Intangible Development Costs -- 9:VIII. Anticipated Benefits -- 9:IX. Cost Allocations -- 9:X. Allocations of Income, Deductions or Other Items to Reflect Transfers of Intangibles (Buy-In) -- 9:XI. Character of Payments Made Pursuant to a QCSA -- 9:XII. Accounting Requirements -- 9:XIII. Administrative Requirements -- 9:XIV. Effective Date -- 9:XV. IRS Authority to Impose Cost Sharing -- 9:XVI. Coordination with Advance Pricing Agreements -- 9:XVII. The 2011 Final Regulations--Revised U.S. Cost Sharing Rules -- Working Papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Governing access note
Online access limited to Boston University community
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • (OCoLC)60453576
  • (OCoLC)ocm60453576
System details
Mode of access: World Wide Web
Label
Transfer pricing : alternative practical strategies, Michael F. Patton, Esq. (DLA Piper, Los Angeles, CA), Zion Levi, Esq. (Dearson, Levi & Pantz, PLLC, Washington, D.C.)
Publication
Copyright
Note
  • Author: Marc M. Levey, <Oct. 4, 2007>
  • Formerly published in Washington, D.C., 1997-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Chapter 8: advance pricing agreements -- 8:I. Organization of this Chapter -- 8:II. The APA Process in General -- 8:III. Factors to Consider in Deciding Whether to Seek an APA -- 8:IV. APAs as an Alternative Dispute Resolution Mechanism -- 8:V. IRS Guidance--The APA Process in Transition: From Rev. Proc. 91-22 to Rev. Proc. 2015-41 -- 8:VI. The Prefiling Conference -- 8:VII. The APA Application and Supporting Data -- 8:VIII. Negotiating the APA -- 8:IX. Foreign APA Considerations -- 8:X. Administering the APA. Chapter 9: Cost Sharing Arrangements -- 9:I. What Is a Cost Sharing Arrangement? -- 9:II. Cost-Benefit Analysis of a Cost Sharing Arrangement -- 9:III. International Aspects of Cost Sharing Arrangements -- 9:IV. The 1995 and Proposed 2005 U.S. Cost Sharing Rules -- 9:V. Qualified Cost Sharing Arrangement -- 9:VI. Participant -- 9:VII. Intangible Development Costs -- 9:VIII. Anticipated Benefits -- 9:IX. Cost Allocations -- 9:X. Allocations of Income, Deductions or Other Items to Reflect Transfers of Intangibles (Buy-In) -- 9:XI. Character of Payments Made Pursuant to a QCSA -- 9:XII. Accounting Requirements -- 9:XIII. Administrative Requirements -- 9:XIV. Effective Date -- 9:XV. IRS Authority to Impose Cost Sharing -- 9:XVI. Coordination with Advance Pricing Agreements -- 9:XVII. The 2011 Final Regulations--Revised U.S. Cost Sharing Rules -- Working Papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Governing access note
Online access limited to Boston University community
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • (OCoLC)60453576
  • (OCoLC)ocm60453576
System details
Mode of access: World Wide Web

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