U.S. Model Treaty, Article 9 (Associated Enterprises)
U.S. Model Treaty, Article 25 (Mutual Agreement Procedure)
Xilinx, Inc. v. Commissioner, 125 T.C. No. 4 (2005) (Section 482 allocations, based on inclusion of stock option spread or, in the alternative, grant date value in cost base for cost sharing purposes, pursuant to sec. 1.482-7(d), are contrary to arm's-length standard mandated by sec. 1.482-1(b), because uncontrolled parties would not allocate the option spread or grant date value relating to employee stock options)
DHL Corp. v. Commissioner, 285 F.3d 1210 (9th Cir. 2002), rev'g in part, aff'g in part, and remanding T.C. Memo. 1998-461 (DHLI was either developer or assister; thus, value of foreign trademark rights not allocable to DHL under section 482; substantial understatement penalty not applicable; gross valuation misstatement penalty reversed due to reasonable cause and good faith reliance on valuation comfort letter)
United Parcel Service of America, Inc. v. Commissioner, 254 F.3d 1014 (11th Cir. 2001) (Ryskamp dissenting), rev'g and remanding T.C. Memo. 1999-268 (migration of package insurance business and associated risks to offshore structure had both economic substance and business purpose; remanded for consideration of alternative IRS arguments under section 482 and section 845(a))
ACM Partnership v. Commissioner, 157 F.3d 231 (3d Cir. 1998), aff'g in part and rev'g in part T.C. Memo. 1997-115, cert. denied, 526 U.S. 1017 (taxpayer-structured capital loss largely disallowed)
Nestle Holdings Inc. v. Commissioner, 152 F.3d 83, (2d Cir. 1998) (relief-from-royalty valuation method inappropriate for valuing purchased trademarks)
ASAT, Inc. v. Commissioner, 108 T.C. 147 (1997) (section 6038A)
Pikeville Coal Co. v. United States, 37 Fed. Cl. 304 (1997) (section 482)
Altama Delta Corp. v. Commissioner, 104 T.C. 424 (1996) (section 482; section 936(h))
Inverworld, Inc. v. Commissioner, T.C. Memo. 1996-301
Seagate Technology, Inc. v. Commissioner, 102 T.C. 149 (1994) (CFC/licensee/manufacturer was "not merely a consignment contract manufacturer" and was entitled to be compensated for risks and responsibilities assumed)
Central de Gas de Chihuahua v. Commissioner, 102 T.C. 19 (1994) (actual receipt of FDAP payment not necessary under section 881; deemed payment subject to withholding)
Exxon Corp. v. Commissioner, T.C. Memo. 1993-616, aff'd sub nom. Texaco, Inc. v. Commissioner, 93 F.3d 825 (5th Cir. 1996), cert. denied, 520 U.S. 1185 (1997) (section 482 allocation disallowed in context of Saudi crude oil price restrictions)
Procter & Gamble Co. v. Commissioner, 961 F.2d 1255 (6th Cir. 1992) (section 482 allocation of royalty income subject to Spanish legal restriction held unwarranted; 1968 regulations; Cf. Treas. Reg. section 1.482-1(h)(2) (1994))
Bausch & Lomb, Inc. v. Commissioner, 92 T.C. 525 (1989), aff'd, 993 F.2d 1084 (2d Cir. 1991) (outbound license, foreign manufacture, inbound sale of soft contact lenses (1979-1981 tax years); price and volume risk borne by CFC-manufacturer; court held royalty rate and tangible property transfer price each had independent significance and would be analyzed separately; court refused to ignore separate legs and allocate contract manufacturer return to CFC-manufacturer)
Eli Lilly & Co. v. Commissioner, 856 F.2d 855 (7th Cir. 1988), rev'g in part, aff'g in part and remanding 84 T.C. 996 (1985)
G.D. Searle & Co. v. Commissioner, 98 T.C. 252 (1987)
Hospital Corp. of America v. Commissioner, 81 T.C. 520 (1983), nonacq., 1987-2 C.B. 1 (Cayman subsidiary respected for U.S. federal tax purposes under Moline Properties standard; making available of business opportunity not transfer of "property" for purposes of section 351 and section 367; seventy-five percent (75%) of income from management contract allocated to U.S. parent under section 482)
Commissioner v. First Security Bank of Utah, N.A., 405 U.S. 394 (1972) (Marshall dissenting; Blackmun, joined by White, dissenting) (domestic section 482 allocation held unwarranted; result premised on assumption that federal law prohibited lawful receipt of allocated income; legal prohibition of receipt precluded requisite control; concept of control apparently based on section 61 "dominion and control" theory, as well as "complete power" language in 1968 section 482 regulations)
TAM 200444022 (buy-in payment analysis with distinction between 'R&E rights' and 'make/sell rights' and determination whether buy-in payments may qualify as FTGR under FSC/ETI)
ILM 200429007 (four sets of circumstances under which Form 5472 is likely to be considered "substantially incomplete" within meaning of Treas. Reg. section 1.6038A-4(a)(1))
Rev. Proc. 2004-40, 2004-29 I.R.B. 1 (Advanced Pricing Agreement Procedures)
Pacific Association of Tax Administrators (PATA) Bilateral Advanced Pricing Agreement Guidance
Pacific Association of Tax Administrators (PATA) Mutual Agreement Procedure Guidance
Pacific Association of Tax Administrators (PATA) Transfer Pricing Documentation Package
FSA 200408030 (CCA for benefit of Appeals Office regarding section 482 issues in context of non-recognition transaction, with reference to section 482 conclusions in earlier 'lease strip' FSA 200108003)
TAM 200334001 (sale of warrants was arm's length; if form of transaction does not reflect substance, taxpayer generally precluded from recharacterizing transaction)
Rev. Proc. 2002-52, 2002-31 I.R.B. 242 (Requests for U.S. Competent Authority Assistance)
FSA 200230001 (discussion of section 482 "control" issues, "peculiarly capable" standard, and "stewardship" principles in context of foreign partnership joint venture)
PLR 200229019 (taxpayer permitted to apply provisions of Rev. Proc. 99-32, as reasonable interpretation of Rev. Proc. 65-17, with respect to taxpayer-initiated section 482 adjustments between CFC and hybrid foreign partnership)
FSA 200225009 (section 1.482-7 does not permit QCSA to be modified retroactively; buy-in payment must reflect value of all pre-existing IP made available to cost sharing arrangement, not just IP made available and ultimately embedded in manufactured product)
Joint Committee on Taxation, Background and Present Law Relating to Tax Shelters, (JCX-19-02), March 19, 2002
FSA 200103024 (value of stock options is item of compensation cost for tax purposes that must be included in pool of costs shared under qualified cost sharing arrangement)
FSA 200023014 (consideration of transfer pricing methodologies, including market capitalization method, as best method for determining arm's length buy-in payment under Treas. Reg. sections 1.482-1 and 1.482-4 through 1.482-6 (1994))
FSA 200019026 (allocation between foreign parent and U.S. subsidiaries of income from marketing intangibles used in United States)
FSA 200011021 (effect of failure to substantially comply with final cost sharing regulations)
FSA 200009022 (requirements of bona fide and qualified cost sharing arrangements under temporary and final cost sharing regulations)
FSA 200001018 (buy-in requirements where cost sharing participant makes acquired technology available to cost sharing arrangement for purposes of further development)
Announcement 99-1, 1999-1 C.B. 302 (Proposed Modification and Update of Rev. Proc. 65-17)
Notice 98-65, 1998-2 C.B. 803 (Small Business Taxpayer Advance Pricing Agreements)
Notice 98-10, 1998-6 I.R.B. 9 (Proposed Small Business Taxpayer Advance Pricing Agreements)
Carvey & Picciano, Final Regs. Clarify Cost Sharing of R&D Expenditures, Tax Advisor, Jan 1997, at 27
Rev. Proc. 96-53, 1996-2 C.B. 375 (Advanced Pricing Agreement Procedures)
Rev. Proc. 96-14, 1996-1 C.B. 626 (Procedures for Obtaining Rev. Proc. 65-17 Relief in Treaty Cases)
Rev. Proc. 94-33, 1994-1 C.B. 628 (Interim Guidance - Transfer Pricing Penalties)
U.S. Treasury Department and IRS, Study of Intercompany Pricing (1988 White Paper), 1988-2 C.B. 458
General Explanation of the Tax Reform Act of 1986, Pub. L. 99-514; 99th Cong., H.R. 3838 (JCS-10-87)
Chronology of U.S. Transfer Pricing Developments
Summary of Transfer Pricing Penalties
Transfer Pricing: One-Page Outline
Illustrations
Form 1120, Schedule N Foreign Operations of U.S. Corporations (2004)
Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations (Rev. January 2003)
Form 5471 Schedule J (Rev. January 2003)
Form 5471 Schedule M (Rev. January 2003)
Form 5471 Schedule N ((Rev. January 2003)
Form 5471 Schedule O (Rev. January 2003)
Form 5471 Instructions (Rev. January 2003)
Form 5472 Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038A and 6038C of the Internal Revenue Code) (Rev. December 2003)
Form 8858 Information Return of U.S. Persons With Respect To Foreign Disregarded Entities (December 2004)
Form 8858 Schedule M (December 2004)
Form 8858 Instructions (December 2004)
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