Transfer Pricing: A Review of General Principles and Latest Developments
Joseph B. Darby III presented "Transfer Pricing: A Review of General Principles and Latest Developments," at this webinar sponsored by Thomson Reuters. Mr. Darby summarized the basic transfer pricing rules under Code Section 482. He reviewed the basic rules and principles and 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, was also discussed.