Transfer Pricing Handbook 2008
Robert Feinschreiber, Esq.
Attorney and Counselor
Margaret Kent, Esq.
Attorney and Counselor
TransferPricingConsortium.com
Transfer Pricing Handbook 2008 Introduction…………………………….............……………3
Part I Revising Transfer Pricing Technologies
Part II The Services Transfer Pricing Methods
Chapter 1. Treasury Department Report to Congress ……………………........……...64
Chapter 2. Applying the §1.482-9T Services Cost Method ……………….........……100
Chapter 3. Selecting Transfer Pricing Services Methods.………………….…..........131
Chapter 4. Operative Provisions Underlying the §1.482-9T Services Rules …..173
Chapter 5. Cost Sharing Arrangements’ Reasonably Anticipated Benefits……...199
Chapter 6. The Proposed Cost Sharing Compliance Requirements………......……213
Part III Foreign Transfer Pricing Developments