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- Title
Legislative Developments.
- Authors
Dixon, Steven; Prosser, Mary
- Abstract
The article presents information on the finalization of new cost-sharing regulations. A focus is on certain terms used in the regulations based on the attempts by the U.S. Internal Revenue Service in the valuation of associated buy-in payments. The issues related to Cost-Sharing Arrangements (CSA) associated with intangible properties are focused along with the platform contribution transactions. The affect of these terms in the cost-sharing controversies are discussed.
- Subjects
UNITED States; LEGISLATIVE amendments; COST shifting; DELEGATED legislation; UNITED States. Internal Revenue Service; VALUATION -- Law &; legislation; INTANGIBLE property
- Publication
International Tax Journal, 2012, Vol 38, Issue 2, p21
- ISSN
0097-7314
- Publication type
Article