Practical Guide to U.S. Transfer Pricing

Practical Guide to U.S. Transfer Pricing

The Practical Guide to U.S. Transfer Pricing explains in depth the U.S. transfer pricing rules, and compares them with the OECD Transfer Pricing Guidelines. The publication, authored by experts from some of the most pretigious law and accounting fims:

  • melds essential principles with insights into recent temporary cost sharing regulations;
  • analyzes the implications of the Xilinx litigation;
  • discusses  finalization of services regulations;
  • analyzes Section 482 developments;
  • discusses arbitration provisions in the U.S. income tax treaties with Belgium, Canada, Germany and their inclusion in protocols to the U.S. income tax treaties with France and Switzerland;
  • analyzes the OECD report on business restructurings;
  • discussses FIN 48 implications;
  • and more

The Practical Guide to U.S. Transfer Pricing is available through the LexisNexis® Store and also online at the  LexisNexis® Tax Center.