Contents - AL-Tax

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xContents3.5.3 SummaryandPracticalImplications ................... 323.6 Proposed Cost-Sharing Regulations and Coordinated Issue Paper . . 323.6.1 Income Method . .................................... 353.6.2 Acquisition Price Method . . . ......................... 363.6.3 MarketCapitalizationMethod ........................ 363.6.4 Critique ........................................... 373.7 Global Dealing Regulations and Notice 94–40 . . . . .............. 413.7.1 Circumstances in Which the Proposed Global DealingRegulations and Notice 94–40 Apply . . . . . ............. 413.7.2 Description of Notice 94–40 and Proposed GlobalDealingRegulations ................................ 433.7.3 Underlying Economic Rationale . . . . . .................. 453.7.4 CritiqueofFormularyMethod ........................ 453.7.5 SummaryandPracticalImplications ................... 48Part IIAlternative and Supplementary Approaches to Transfer Pricing4 Some Alternative Approaches to Transfer Pricing ................. 514.1 Modified Comparable Uncontrolled Price Method .............. 534.2 Numerical Standards . . . .................................... 544.3 Required Return on Debt and Equity Capital . .................. 554.3.1 Required Return on Equity . . ......................... 564.3.2 CostofDebt ....................................... 604.3.3 Non-CashChargesandInvestment..................... 614.3.4 Data Requirements . . ................................ 614.3.5 Summary.......................................... 614.4 JointVenture-BasedProfitSplit.............................. 624.5 Financial or Tangible Asset-Based Profit Split .................. 634.6 Franchise Model . . . . . . . .................................... 634.7 Summary................................................. 64Part IIICase Studies5 Intercompany Sale of Diamonds ................................. 675.1 SummaryofKeyFacts ..................................... 685.1.1 Historical Dominance of De Beers . . . .................. 685.1.2 The Decline of De Beers’ Role and the Emergence ofParallelPrimaryMarkets ............................ 695.1.3 Producers’ and Sightholders’ Branding and DesignDevelopment Initiatives . . . . . ........................ 725.1.4 Pricing Dynamics: Primary, Secondary and Retail Markets 755.1.5 Functional Analysis of FP, IS and USS . . . .............. 775.2 TransferPricingIssues ..................................... 79
Contentsxi5.3 Analysis Under Existing Regime . . . . ......................... 795.3.1 FP’s Intercompany Sales of Rough Stones to IS . . . ....... 805.3.2 IS’ Sales of Generic Polished Stones to USS . . . . . ....... 815.3.3 IS’ Pricing of Proprietary Polished Stones Sold to USS . . . 855.4 Analysis Under Alternative Regime . . ......................... 855.4.1 FP’s Intercompany Sales of Rough Stones to IS . . . ....... 855.4.2 IS’ Sales of Non-Proprietary Polished Stones to USS . . . . . 865.5 Comparison .............................................. 886 Intercompany Sale of Medical Devices ........................... 896.1 SummaryofKeyFacts ..................................... 896.1.1 BusinessUnitA:In-HospitalMonitoringSystems........ 906.1.2 BusinessUnitB:OutpatientMonitoringDevices......... 916.2 TransferPricingIssues ..................................... 936.3 Analysis Under Existing Regime . . . . ......................... 936.3.1 FS’ Sales of Tangible Property to USP . . . .............. 936.3.2 USP’s Sales of Tangible Property to FS . . . .............. 956.4 Analysis Under Alternative Regime . . ......................... 986.5 Comparison .............................................. 997 Performance of Intercompany Services ...........................1017.1 SummaryofKeyFacts .....................................1027.2 TransferPricingIssues .....................................1047.3 ValueofCustomerRelationships.............................1047.3.1 DecliningAveragePrices ............................1067.3.2 Rapid Rates of Technological Change ..................1087.3.3 EstablishedCustomerRelationships ...................1097.4 Analysis Under Existing Regime . . . . .........................1107.4.1 ApplicationofBestMethodRule......................1107.4.2 Application of Selected Method: CRM Services . . .......1117.4.3 Application of Selected Method: R&D Services . . .......1127.5 Analysis Under Alternative Regime . . .........................1137.6 Comparison ..............................................1148 Replication of Internet-Based Business Model .....................1158.1 SummaryofKeyFacts .....................................1158.1.1 USP:BusinessDevelopmentGroup....................1168.1.2 USP: Account Management Group . . ..................1168.1.3 USP:MarketingGroup ..............................1178.1.4 USP: Information Technology Group ..................1178.1.5 USP:CustomerService..............................1178.1.6 USP:Legal ........................................1188.1.7 USP: Finance, Tax, Internal Audit and Back-Office . . . . . . . 1188.1.8 FS................................................1188.2 TransferPricingIssues .....................................118
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 10 and 11: xiiContents8.3 Analysis Under Exist
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
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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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