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The Fundamentals of U.S. Transfer Pricing: Table of Contents

The Fundamentals of U.S. Transfer Pricing
Table of Contents

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Notes

table of contents
  1. Chapter 1: Introduction to Transfer Pricing
    1. A. What Is Transfer Pricing?
    2. B. Section 482: The Statute and Regulations
    3. C. Differences from Other Tax Issues
      1. 1. Cross-Border Nature
      2. 2. Operational Nature
    4. D. Why Is Transfer Pricing So Important to Multinational Entities?
      1. 1. Transfer Pricing Is Pervasive: Nearly Half of All U.S. Imports/Exports Have the Transfer Pricing Issue
      2. 2. Operational Importance: Transfer Pricing Changes Directly Impact Taxable Income
  2. Chapter 2: Transfer Pricing Concepts
    1. A. Defining Concepts: Purpose of Section 482/Arm’s Length Standard
    2. B. Foundational Concepts: Basic Transfer Pricing Analysis
      1. 1. Phase 1: Preliminary Determinations
        1. a. Control
        2. b. Type of Transaction/Methods
  3. Chapter 3: Transfers of Tangible Property
    1. A. Comparable Uncontrolled Price (“CUP”) Method
    2. B. Resale Price Method (“RPM”)
  4. Chapter 4: Transfers of Intangible Property
    1. A. Preliminary Issues: Existence and Ownership
    2. B. Transfer Pricing Methods
      1. 1. Comparable Uncontrolled Transaction Method
      2. 2. Comparable Profits Method (“CPM”)

Table of Contents

  1. Chapter 1: Introduction to Transfer Pricing
    1. A. What Is Transfer Pricing?
    2. B. Section 482: The Statute and Regulations
    3. C. Differences from Other Tax Issues
      1. 1. Cross-Border Nature
      2. 2. Operational Nature
    4. D. Why Is Transfer Pricing So Important to Multinational Entities?
      1. 1. Transfer Pricing Is Pervasive: Nearly Half of All U.S. Imports/Exports Have the Transfer Pricing Issue
      2. 2. Operational Importance: Transfer Pricing Changes Directly Impact Taxable Income
  2. Chapter 2: Transfer Pricing Concepts
    1. A. Defining Concepts: Purpose of Section 482/Arm’s Length Standard
    2. B. Foundational Concepts: Basic Transfer Pricing Analysis
      1. 1. Phase 1: Preliminary Determinations
        1. a. Control
        2. b. Type of Transaction/Methods
  3. Chapter 3: Transfers of Tangible Property
    1. A. Comparable Uncontrolled Price (“CUP”) Method
    2. B. Resale Price Method (“RPM”)
  4. Chapter 4: Transfers of Intangible Property
    1. A. Preliminary Issues: Existence and Ownership
    2. B. Transfer Pricing Methods
      1. 1. Comparable Uncontrolled Transaction Method
      2. 2. Comparable Profits Method (“CPM”)

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