IRS Issues Final Regulations for Cost Sharing Arrangements
客戶 / 法律通訊
9 January 2012
Author/s:
Brian P. Arthur,
Richard Boykin,
Robert (Bob) J. Cunningham,
Marc M. Levey,
Michelle A. Martinez,
Ivan A. Morales,
John M. Peterson, Jr.,
Salim R. Rahim,
Gene Tien,
Naomita Yadav
In this client alert, members of the Baker & McKenzie North America Transfer Pricing Group highlight various clarifications and refinements by the final Cost Sharing Arrangements regulations to the central concepts and methods of the prior temporary cost sharing regulations issued on 31 December 2008.