Table of Contents

• T.D. 9573
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comments
    • Effective/Applicability Date
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• T.D. 9568
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • A. Overview - Economic Contributions and Their Arm’s Length Compensation in a CSA
    • B. Platform contributions, make-or-sell rights excluded - §1.482-7(c)(4)
    • C. Intangible Development Activity and Costs - §1.482-7(d)(3)
    • D. Reasonably Anticipated Benefit Shares - §1.482-7(e)(1)(i)
    • E. Transfer Pricing Methods- §1.482-7(g)
    • 1. Supplemental Guidance on Methods Applicable to PCTs - §1.482-7(g)(1)
    • 2. Best Method Analysis Considerations and the Income Method - §1.482-7(g)(2) and (4).
    • a. Discounting operating income - §1.482-7(g)(2)(v)
    • b. Financial projections and discount rates - §1.482-7(g)(2)(v) and (vi)
    • i. Financial projections for the licensing and cost sharing alternatives are interrelated
    • ii. Discount rates for the licensing and cost sharing alternatives are interrelated
    • c. Valuation undertaken on a pre-tax basis - §1.482-7(g)(2)(x)
    • 3. Acquisition Price and Market Capitalization Methods - §1.482-7(g)(5) and (6)
    • 4. Residual Profit Split Method - §1.482-7(g)(7)
    • F. Form of Payment - §1.482-7(h)
    • 1. Consistency of Form of Payment with Arm’s Length Charge
    • 2. Services Markup Form of Payment
    • G. Periodic Adjustments - §1.482-7(i)
    • 1. Determination of Periodic Adjustments - §1.482-7(i)(6)(v) and (vi)
    • a. In general - §1.482-7(i)(6)(i)
    • b. Adjusted RPSM - §1.482-7(i)(6)(v)(B)
    • c. Exceptions to periodic adjustments - §1.482-7(i)(6)(vi)
    • d. Contractual CWI provisions - §1.482-7(h)(2)(iii)(C), Examples 3 through 7
    • 2. Advance Pricing Agreement
    • H. Administrative Requirements - §1.482-7(k)
    • 1. CSA Statements, mailing to Ogden Campus - §1.482-7(k)(4)(iii)
    • 2. Advance Pricing Agreements
    • Special Analyses
  • Amendment to the Regulations
    • PART 1—INCOME TAXES
    • §1.482-0T [Removed]
    • §1.482-1T [Removed]
    • §1.482-7T [Removed]
    • §1.482-8T [Removed].
    • §1.482-9T [Removed].
    • PART 301—PROCEDURE AND ADMINISTRATION
    • PART 602—OMB CONTROL NUMBER UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information
• T.D. 9574
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information