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U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing
Multinational Enterprises (MNEs) have an incentive to shift income to lower taxed jurisdictions. On July 1, 1994, the Treasury Department issued intercompany transfer pricing regulations to mitigate such transfer of income resulting from the use of intangibles. The regulations give three alternative methods-(1) Comparable Uncontrolled Transactions (CUT), (2) Comparable Profit Method (CPM) and (3) Profit Split-to tax the intangibles. However, each of these three methods introduces incentives to the MNEs to alter resource allocations in comparison with a full-information optimum. In this paper, we examine the resource allocation changes under each method. The policy alternative to the use of such approximating measures is an increased attempt at direct valuation.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| AR7101 | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | USA: American Accounting Association 1996 |
|---|---|
| Edisi | Vol. 71, No. 1, Jan., 1996 |
| Subjek | Transfer pricing Tax regulation Resource allocation Income Shifting Arm’s length principle Comparable Profit Method (CPM) |
| ISBN/ISSN | 00014826 |
| Klasifikasi | NONE |
| Deskripsi Fisik | 20 p. |
| Info Detail Spesifik | The Accounting Review |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas |