Transfer pricing [electronic resource] : competent authority consideration / Brian S. Gleicher, Esq., White and Case LLP, Washington, D.C.
"Tax Management Portfolio, Transfer Pricing: Competent Authority Consideration, No. 6928, discusses the considerations that the taxpayer should take into account in requesting competent authority assistance, negotiation of the competent authority agreement, the taxpayer's strategy, and fin...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2011]-
|
| Series: | Tax management portfolios ;
6928. |
| Subjects: |
MARC
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| 100 | 1 | |a Gleicher, Brian S., |e author. |0 http://id.loc.gov/authorities/names/no2004038014 |1 http://isni.org/isni/0000000044857197 | |
| 245 | 1 | 0 | |a Transfer pricing |h [electronic resource] : |b competent authority consideration / |c Brian S. Gleicher, Esq., White and Case LLP, Washington, D.C. |
| 264 | 1 | |a Arlington, VA : |b Tax Management, |c [2011]- | |
| 300 | |a 1 online resource. | ||
| 310 | |a Updated irregularly | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 490 | 1 | |a Foreign income portfolios ; |v portfolio 6928 | |
| 590 | |a Promoted: Local to Global Cooperative |b Bloomberg Law Complete | ||
| 500 | |a Previously published as Tax Management portfolio 892, <Aug. 9, 2011>. | ||
| 520 | |a "Tax Management Portfolio, Transfer Pricing: Competent Authority Consideration, No. 6928, discusses the considerations that the taxpayer should take into account in requesting competent authority assistance, negotiation of the competent authority agreement, the taxpayer's strategy, and finalization of the agreement. It also examines the costs and benefits of seeking a competent authority agreement." | ||
| 505 | 0 | 0 | |t Detailed analysis. |g I. |t Introduction -- |g II. |t Treaty basis for competent authority relief -- |g III. |t Other limitations on applicability and availability of competent authority relief -- |g IV. |t U.S. implementation of the competent authority procedure -- |g V. |t Revenue procedure 2015-40--current IRS guidance -- |g VI. |t Considerations in requesting competent authority assistance -- |g VII. |t Negotiation of the agreement between the competent authorities -- |g VIII. |t Procedures for requesting competent authority assistance -- |g IX. |t Interrelated and ancillary issues -- |g X. |t Special considerations in U.S.-initiated transfer pricing cases -- |g XI. |t Special considerations in foreign-initiated transfer pricing cases -- |g XII. |t Taxpayer-initiated competent authority request -- |g XIII. |t Finalization of competent authority agreement -- |t -- Working papers. |
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Contents viewed on December 10, 2019; title from description page. | |
| 650 | 0 | |a Double taxation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2009123571 | |
| 650 | 0 | |a Transfer pricing |x Taxation |z United States. | |
| 650 | 0 | |a Tax administration and procedure |z United States. |0 http://id.loc.gov/authorities/subjects/sh85132806 | |
| 650 | 6 | |a Double imposition |z États-Unis. | |
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| 650 | 7 | |a Tax administration and procedure. |2 fast |0 (OCoLC)fst01143633 | |
| 650 | 7 | |a Transfer pricing |x Taxation. |2 fast |0 (OCoLC)fst01154633 | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 730 | 0 | |a Bloomberg Law online | |
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| 730 | 0 | |a Bloomberg Law online. | |
| 776 | 0 | 8 | |i Print version: |a Gleicher, Brian S. |t Transfer pricing. |d Arlington, VA : Tax Management, [2019]- |z 9781633593206 |w (OCoLC)1112761104 |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%206928 |z Law Students, Faculty, and Staff (via Bloomberg Law) |
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