Contents - AL-Tax

188 IndexBusiness Judgment Rule, 28, 94Business model, 2–3, 53, 64, 115–123,162–163, 180Business process outsourcing, 112Business services, 112–113Business unit(s), 90–92Buy-in, 33, 34–36, 38, 39, 176, 178–179, 180CCapacity-constrained, 20Capacity constraints, 19, 20Capital equipment, 104, 143Capital-intensive, 105CAPM, 56Captive suppliers, 104Case studies, 65–180CDN services, see Content delivery networkservicesCentralized, 37, 47, 53, 60, 118, 120, 121,150, 162Chartering, 150CIP, 32–41, 180, 185–186Clean room environments, 103, 105Co-development agreements, 33–34Collaboration, 108–109Collateral, 23, 141, 149Co-location agreements, 143Commensurate with Income standard,25, 94, 177Commercial benefits, 27Commission, 10, 28, 54, 69, 72, 90, 111, 116,128, 130, 149, 156Commission agent, 111Commodities market(s), 1, 145, 152Commodities prices, 152, 153, 156Commodities trading, 145, 148–149, 151,157, 159Companies, 2, 7–9, 12, 14, 17–19, 21–22, 29,31, 33, 59, 62, 74, 83, 110–111, 130,145–146, 148, 160, 165–166, 173, 174,175, 186Comparability, 12–14, 16, 17, 18–19, 21, 22,23–25, 31, 57, 58, 83, 119–120Comparable profits method, 11–17, 27, 35, 40,54, 80, 81, 83–84, 88, 111, 112, 120,140–141, 144, 179–180, 184Comparable profit split method, 31–32, 62–63Comparable uncontrolled financial transactionmethod, 44Comparable uncontrolled price method, 3,22–26, 41–42, 51, 53–54Comparable uncontrolled services pricemethod, 22, 27, 110–111Comparable uncontrolled transaction method,22, 23, 24, 26, 35, 37, 40–41, 52, 119,166, 171, 180, 184Compensation, 35, 44, 46, 98, 150,155–156, 160Competitive markets, 7, 15–16, 19, 26Compliance costs, 3–4, 54, 60, 61Components, 101, 102, 104, 107, 108, 113,125, 126–127, 129–130, 177–178Concentrated, 104–105, 107–108, 152, 161Concentration, 89Confidentiality, 3, 54, 117Confidential treatment, 24, 111Consolidate, 71, 91Consolidated, 8–9, 60, 101, 143, 166, 167,168, 174Consolidation, 101, 105, 152–153, 154Consumer electronics products, 107Content delivery network services, 3, 63,137–144Contract Research Organization, 95Contracts, 26, 37, 44, 73, 98, 109–110, 116,118, 119, 128, 143, 147–148, 150–151,154, 157–158Contract terms, 69, 123, 154Contractual terms, 13–14, 18–19, 22–23, 38,94, 108Contributions of assets, 165Controlled group, 12, 22, 26, 28, 31, 36–37,44, 53, 55–56, 57, 60, 61, 67, 95,166–167, 171, 184Controlled transactions, 111, 120Conversion, 32, 36, 40, 97, 103, 159, 180Convert, 31, 35, 39, 97, 103, 160, 182Co-op advertising, 20Coordinated Issue Paper on cost-sharing,see CIPCore assets, 125, 145, 148–151Corporate tax liability, 1–2Cost of capital, 8, 34, 38, 52, 84, 141, 143,144, 159Cost contribution adjustment, 36, 176, 177Cost of debt, 52, 55, 60–61, 134Cost of equity, 133, 174Cost plus method, 17–22, 27, 41, 80, 120,140, 144Cost savings, 110Cost of services plus method, 18, 19, 27, 111Cost shares, 34–35Cost-sharing, 11–12, 32–41, 162, 175–179,180, 185–186Counterparty, 13, 47, 86, 151, 158–160Counterparty risk, 159–160