United States Transfer Pricing Country Profile and Annexes

Send

Send

print

United States Transfer Pricing Country Profile and Annexes

Last update: 25 November 2009

Transfer Pricing Country Profile - February 2009
Annex: "Commensurate with Income" standard under the U.S. transfer pricing regulation (section 482) - 15 March 2007
Annex: 26 CFR Parts 1 and 31 "Treatment of Services under Section 482; Allocation of Income and Deductions from Intangibles; Stewardship Expense; Final Rule" - 4 August 2006
Annex: 26 CFR Parts 1, 301, and 602 "Section 482: Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement; Final Rule" - 5 January 2009
Annex: IRS Final Regulations of Controlled Services Transaction (4 August 2009)

Countries list

Topics list