136743-Thumbnail Image.png
Description

The price charged between related parties for the transfer of goods, services, or intangibles, is known as a transfer price. A taxpayer is required to set its transfer price at

The price charged between related parties for the transfer of goods, services, or intangibles, is known as a transfer price. A taxpayer is required to set its transfer price at arm's-length, similar to what would be charged to an unrelated party, to prevent a taxpayer from greatly reducing its global tax by shifting profits from its U.S. entity to an entity located in a jurisdiction with a lower tax rate. Section 482 of the Internal Revenue Code and its associated regulations advises taxpayers on the various methods to calculate its transfer price.

308.09 KB application/pdf

Download restricted. Please sign in.

Download count: 0

Details

Contributors
Date Created
  • 2014-12
Resource Type
  • Text
  • Machine-readable links