Description
Gain a better understand cost sharing arrangements in the current legal and tax environment.
Costsharing arrangements are one of the common sources of transfer pricing controversies. Recent Tax Court cases have called into question the validity of certain provisions of the costsharing regulations. This topic will walk through the current costsharing regulations under the U.S. transfer pricing guidelines in detail, identify the provisions that have been called into question, and discuss impacts of the OECD BEPS initiatives on the structure of costsharing arrangements. This course is beneficial for individuals who are new to costsharing arrangements or who want to understand costsharing arrangements in the current legal and tax environment.
Date: 2022-09-20 Start Time: 1:00 PM ET End Time: 2:30 PM ET
Learning Objectives
* You will be able to define the relevant provisions of cost sharing arrangements.
* You will be able to describe the requirements of complying with the cost sharing regulations.
* You will be able to discuss the different transfer pricing valuation methods outlined in the regulations.
* You will be able to explain the impact BEPS may have on cost sharing arrangements.