United States - An Explanation of the 2009 IRS Cost Sharing Arrangement Regulations
- United States
- H.K. Dickenson
- International Transfer Pricing Journal, 2010 (Volume 17), No 1
- 17 December 2009
New Temporary Regulations were issued in 2009 under Sec. 482 with regard to cost sharing arrangements. This article aims to reduce the complexity of the Temporary Regulations as much as possible, and provides a thorough analysis of the new landscape for taxpayers.