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United States - Treatment of Business Synergy for Transfer Pricing Purposes: Critical Analysis of Sections 367(d), 482 and 936 of the Internal Revenue Code and Government Proposals

Country:
United States
Author:
L. Freitas de Moraes e Castro
Issue:
International Transfer Pricing Journal, 2012 (Volume 19), No 2
Published:
15 March 2012
This article addresses the legal issue arising in the United States when the Internal Revenue Service and taxpayers face cross-border transfers of intangibles in outbound transactions (i.e. situations where the acquirer is a foreign entity), specifically where synergy is the intangible to be valued and taxed under current US transfer pricing rules.
 
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