Internal Revenue Bulletin: 2009-33 |
August 17, 2009 |
Table of Contents
- T.D. 9456
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Explanation of Revisions and Summary of Comments
- Introduction
- Explanation of Provisions
- A. Controlled Services
- 1. Services Cost Method—Treas. Reg. §1.482-9(b)
- a. Applicability of the Services Cost Method
- b. Specified Covered Services
- c. Low Margin Covered Services
- d. Excluded Activities
- e. Business Judgment Rule
- f. Reorganization of the SCM
- g. Shared Services Arrangements
- 2. Comparable Uncontrolled Services Price Method-Treas. Reg. §1.482-9(c)
- 3. Cost of Services Plus Method-Treas. Reg. §1.482-9(e)
- 4. Profit Split Method-Treas. Reg. §§1.482-9(g) and 1.482-6(c)(3)(i)(B)
- 5. Contingent Payments-Treas. Reg. §1.482-9(i)
- 6. Total Services Costs-Treas. Reg. §1.482-9(j)
- 7. Controlled Services Transactions and Shareholder Activities-Treas. Reg. §1.482-9(l)
- 8. Third Party Costs-Treas. Reg. §1.482-9(l)(4)
- 9. Coordination with Other Transfer Pricing Rules-Treas. Reg. §1.482-9(m) and Guarantees
- a. Services Subject to a Qualified Cost Sharing Arrangement-Treas. Reg. §1.482-9(m)(3)
- b. Global Dealing Operations
- c. Guarantees, Including Financial Guarantees
- B. Income Attributable to Intangible Property-Treas. Reg. §1.482-4(f)(3) and (4)
- C. Economic Substance
- D. Apportionment of Stewardship Expenses—§1.861-8
- E. Effective/Applicability Date—§1.482-9(n)
- Special Analyses
- Adoption of Amendments to the Regulations
- Drafting Information
- T.D. 9455
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