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Temporary Cost Sharing Regulations: A Comment

Country:
-
Author:
H.A. Keates; R. Muylle; D.R. Wright
Issue:
International Transfer Pricing Journal, 2009 (Volume 16), No 3
Published:
1 May 2009
The US Treasury issued cost sharing regulations in 1995,2005 and 2008. This article considers why these regulations are important for all intangible transfers as well as for the provision of services, and examines the changes in the cost sharing regulations over time. The impact on the future of cost sharing and other issues that are relevant to today’s transfer pricing planning and auditing are also considered.
 
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