Handbuch Internationale Verrechnungspreise

Inhaltsübersicht

Übersicht

• (a) In general

• (1) Purpose and scope

• (2) Authority to make allocations

• (3) Taxpayer’s use of section 482

• (b) Arm’s length standard

• (1) In general

•  

  • (2) Arm’s length methods

  • (i) Methods

  • (ii) Selection of category of method applicable to transaction

• (c) Best method rule

• (1) In general

•  

  • (2) Determining the best method

  • (i) Comparability

  •  

    • (ii) Data and assumptions

    • (A) Completeness and accuracy of data

    • (B) Reliability of assumptions

    • (C) Sensitivity of results to deficiencies in data and assumptions

  • (iii) Confirmation of results by another method

• (d) Comparability

• (1) In general

• (2) Standard of comparability

•  

  • (3) Factors for determining comparability

  • (i) Functional analysis

  •  

    • (ii) Contractual terms

    • (A) In general

    •  

      • (B) Identifying contractual terms

      • (1) Written agreement

      • (2) No written agreement

    • (C) Examples

  •  

    • (iii) Risk

    • (A) Comparability

    • (B) Identification of taxpayer that bears risk

    • (C) Examples

  • (iv) Economic conditions

  • (v) Property or services

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  • (4) Special circumstances

  • (i) Market share strategy

  •  

    • (ii) Different geographic markets

    • (A) In general

    • (B) Example

    • (C) Location savings

    • (D) Example

  •  

    • (iii) Transactions ordinarily not accepted as comparables

    • (A) In general...