Handbuch Internationale Verrechnungspreise
2025
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Englische Originalfassung
US-Regulations § 1.482-7 v.
Treasury Decision 8 632,
60 Federal Register 65 553;
Änderungen durch Treasury Decision 8 670 vom
61 Federal Register 21 955
§ 1.482-7 Sharing of costs
Table of contents
(a) In general
(1) Scope and application of the rules in this section
(2) Limitation on allocations
(3) Cross references
(b) Qualified cost sharing arrangement
(c) Participant
(1) In general
-
(2) Treatment of a controlled taxpayer that is not a controlled participant
(i) In general
(ii) Example
(3) Treatment of consolidated group
(d) Costs
(1) Intangible development costs
(2) Examples
(e) Anticipated benefits
(1) Benefits
(2) Reasonably anticipated benefits
(f) Cost allocations
(1) In general
-
(2) Share of intangible development costs
(i) In general
(ii) Example
-
(3) Share of reasonably anticipated benefits
(i) In general
(ii) Measure of benefits
-
(iii) Indirect bases for measuring anticipated benefits
(A) Units used, produced or sold
(B) Sales
(C) Operating profit
(D) Other bases for measuring anticipated benefits
(E) Examples
-
(iv) Projections used to estimate anticipated benefits
(A) In general
(B) Unreliable projections...