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
Genre
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
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60453576
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
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60453576
System details
Mode of access: World Wide Web

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