Examining Approaches to Transfer Pricing Under I.R.C. Section 482

Leahy, Arthur S. (2023) Examining Approaches to Transfer Pricing Under I.R.C. Section 482. In: Recent Trends in Arts and Social Studies Vol. 7. B P International, pp. 122-129. ISBN 978-81-19491-71-1

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Abstract

I review the methods of transfer pricing adjustment used by the IRS for transfers of tangible and intangible property between related parties. These methods include the comparable uncontrolled price method, the resale price method, the cost-plus method, the comparable profits methodology, the profit split method, and the comparable uncontrolled transaction method. An example, using the comparable profits methodology, is also shown.

Item Type: Book Section
Subjects: Science Global Plos > Social Sciences and Humanities
Depositing User: Unnamed user with email support@science.globalplos.com
Date Deposited: 30 Sep 2023 12:52
Last Modified: 30 Sep 2023 12:52
URI: http://ebooks.manu2sent.com/id/eprint/1531

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