Contents - AL-Tax

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xiiContents8.3 Analysis Under Existing Regime . . . . .........................1198.4 Analysis Under Alternative Regime . . .........................1208.5 Conclusions . . . ...........................................1239 Sale of Assets with Embedded Intellectual Property ...............1259.1 SummaryofKeyFacts .....................................1259.2 TransferPricingIssues .....................................1299.3 Analysis Under Existing Regime . . . . .........................1299.4 Analysis Under Alternative Regime . . .........................1329.4.1 USS’EstimatedCostofEquityCapital.................1339.4.2 EstimatedValueofUSS’EquityCapital................1339.4.3 CostofDebt .......................................1349.4.4 Required Return on Capital Assuming StatutoryTaxRateApplies................................... 1349.4.5 Adjustments to Reflect Loss Carryforwards,Other Firm-Specific Factors . . ........................ 1359.5 Comparison ..............................................13510 Provision of CDN Services to Third Parties .......................13710.1 SummaryofKeyFacts .....................................13710.2 TransferPricingIssues .....................................14010.3 Analysis Under Existing Regime . . . . .........................14010.4 Analysis Under Alternative Regime . . .........................14110.5 Additional Analysis Under Alternative Regime . . . ..............14310.6 Comparison ..............................................14411 Global Trading of Commodities .................................14511.1 SummaryofKeyFacts .....................................14511.1.1 DescriptionofNaturalGasMarkets....................14511.1.2 DescriptionofAluminaandAluminumMarkets .........14711.1.3 Core Assets and Skills . . . . . . .........................14811.1.4 Recent Developments and Their Effect on the RelativeImportance of Core Assets and Skills . . . . . ............. 15111.1.5 Effects of Developments on Trading Activities ...........15311.1.6 Division of Labor and Risks Among Group Members . . . . . 15411.2 TransferPricingIssues .....................................15511.3 Analysis Under Existing Regime . . . . .........................15511.4 Analysis Under Alternative Regime . . .........................15611.5 Comparison ..............................................16012 Decentralized Ownership of Intellectual Property .................16112.1 SummaryofKeyFacts .....................................16212.2 TransferPricingIssues .....................................16412.3 Analysis Under Existing Regime . . . . .........................165
Contentsxiii12.3.1 Assuming USP and FS Act to Maximize TheirIndividual Profits . . . . ............................... 16512.3.2 Assuming FS and USP Act as Joint Venture Partners . . . . . 16612.4 Analysis Under Alternative Regime . . .........................17112.4.1 KeyTermsofJVAgreements.........................17212.4.2 Summary of Qualitative Observations ..................17312.4.3 Quantitative Analysis ................................17412.5 Analysis Under 2005 Proposed Cost-Sharing Regulations . .......17512.5.1 Income Method . ....................................17612.5.2 MarketCapitalizationMethod ........................17912.6 Comparison ..............................................179Part IVConclusions13 Concluding Observations .......................................183Index .............................................................187
Page 2 and 3: Transfer Pricing and Corporate Taxa
Page 4 and 5: Elizabeth KingBeecher Consulting, L
Page 6 and 7: AcknowledgementsI have worked with
Page 8 and 9: xContents3.5.3 SummaryandPracticalI
Page 12 and 13: Part IEconomic and Accounting Rates
Page 14 and 15: 8 2 Economic vs. Accounting Profit
Page 16 and 17: 10 2 Economic vs. Accounting Profit
Page 18 and 19: 12 3 Overview and Critique of Exist
Page 56 and 57: Chapter 4Some Alternative Approache
Page 58 and 59: 4.1 Modified Comparable Uncontrolle
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4.3 Required Return on Debt and Equ
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4.6 Franchise Model 63relationship
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Part IIICase Studies
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68 5 Intercompany Sale of Diamonds5
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70 5 Intercompany Sale of Diamonds
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72 5 Intercompany Sale of Diamondsa
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74 5 Intercompany Sale of Diamondsh
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76 5 Intercompany Sale of Diamondsw
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78 5 Intercompany Sale of DiamondsI
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80 5 Intercompany Sale of Diamondss
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82 5 Intercompany Sale of Diamondsw
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84 5 Intercompany Sale of DiamondsF
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86 5 Intercompany Sale of DiamondsT
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88 5 Intercompany Sale of Diamonds
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90 6 Intercompany Sale of Medical D
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Chapter 7Performance of Intercompan
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7.1 Summary of Key Facts 103orders,
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7.3 Value of Customer Relationships
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7.4 Analysis Under Existing Regime
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7.5 Analysis Under Alternative Regi
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Chapter 8Replication of Internet-Ba
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8.1 Summary of Key Facts 117in a se
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8.3 Analysis Under Existing Regime
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8.4 Analysis Under Alternative Regi
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8.5 Conclusions 123USP should also
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126 9 Sale of Assets with Embedded
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138 10 Provision of CDN Services to
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146 11 Global Trading of Commoditie
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162 12 Decentralized Ownership of I
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Chapter 13Concluding ObservationsTh
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13 Concluding Observations 185The r
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Chapter 1IntroductionNational tax a
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2 1 Introductionof specific transfe
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4 1 Introductionvenues. The propose
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188 IndexBusiness Judgment Rule, 28
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190 IndexFamily-owned, 81FASB, see
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192 IndexNumerical standards, 51-52
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194 IndexSwing lines, 149, 154, 158
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