US Cost Sharing: Current Issues and Court Cases

Journal
Heriford, B.; Keates, H.A.; Lamoureux, H.; Wright, D.R.
United States
International Transfer Pricing Journal 2013 (Volume 20), No. 4
PriceUSD 45

This article discusses the evolution of the approach of the IRS to cost sharing arrangements; conflicts that were resolved in the courts; and future approaches that taxpayers must consider when constructing cost sharing arrangements.