TPcases
Database of Transfer Pricing Case Laws
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MENUMENU
- Keywords
- Countries
- Countries
- Albania
- Angola
- Argentina
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- Indonesia
- Isle of Man
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- Kazakhstan
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- Luxembourg
- Malaysia
- Maldives
- Malta
- Mauritius
- Mexico
- Netherlands
- New Zealand
- Nigeria
- Norway
- Panama
- Papua New Guinea
- Paraguay
- Peru
- Philippines
- Poland
- Portugal
- Puerto Rico
- Romania
- Russia
- Saudi Arabia
- Senegal
- Seychelles
- Singapore
- Slovakia
- Slovenia
- South Africa
- Spain
- Sri Lanka
- Sweden
- Switzerland
- Taiwan
- Tanzania
- Thailand
- Tunisia
- Türkiye
- Uganda
- Ukraine
- United Arab Emirates
- United Kingdom
- Uruguay
- United States
- Zimbabwe
- OECD
- UN
- G20
- Guidelines
- Case Laws
- Arm's Length Principle
- Benchmark, Range and Median
- Beneficial Owner
- Burden of Proof
- Business Restructuring
- Commodity Transactions
- Comparability Analysis
- Cost Contribution Arrangements
- Delineation - Substance over Form
- Digital Economy
- Disallowed Deduction
- EU State Aid
- Financial Transactions
- General Anti-Avoidance Rules
- Intangibles - Goodwill Know-how Patents
- Legal and Constitutional Issues
- Losses that continue indefinitely
- Non-Recognition and Recharacterisation
- Permanent Establishments
- Royalty and License Payments
- Sales and Marketing Hubs
- Series of Related Transactions
- Services and Fees
- Shares and Dividends
- Tax Avoidance Schemes
- Tax Treaty Interpretation
- Transfer Pricing Documentation
- Transfer Pricing Methods
- Valuation - DCF and CUT/CUPs
- VAT and Customs Valuation
- Withholding Tax (WHT)
- TP News
Tag: CCA/CSA classification
§ 1.482-7(b)(6) Entity classification of CSAs.
/ CCA/CSA, CCA/CSA - methods for pricing, CCA/CSA - substantive requirements, CCA/CSA classification, US IRC Section 482 on Transfer Pricing, § 1.482-7 Methods to determine taxable income in connection with a cost sharing arrangement
See § 301.7701-1(c) of this chapter for the classification of CSAs for purposes of the Internal Revenue Code ... Read more
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