Transfer Pricing: A Review of General Principles and Latest Developments
Joseph B. Darby III was a speaker at a live webinar entitled "Transfer Pricing: A Review of General Principles and Latest Developments." Mr. Darby provided a summary of the basic transfer pricing rules under Code Section 482 and the extremely intricate regulations. He discussed the various methods approved by the regulations for implementing a transfer pricing regime. Various strategies and choices, including the circumstances in which a taxpayer may want to seek an advanced pricing agreement with the IRS, as well as the reasons to choose alternative approaches, were also discussed.