Transfer Pricing: International Joint Ventures (Portfolio 6906)
This Portfolio discusses tax issues pertinent to international joint ventures.
This Portfolio represents an update and amplification of the excellent work by Kenneth J. Krupsky, Esq., and Karl L. Kellar, Esq., Chapter 10: Transfer Pricing — International Joint Ventures of 890 T.M., Transfer Pricing: Alternative Practical Strategies.
This Portfolio may be cited as Handler, 6906 T.M., Transfer Pricing: International Joint Ventures.
Table of Contents
II. Legal Framework
III. Establishing Absence of Common Control and Arm’s-Length Transactions
IV. Hidden or “Creeping” Control
V. Joint Venture Pricing as an Arm’s-Length Comparable
VI. Additional Tax Planning Issues
VII. Summary of Key Reporting Obligations
R. Arnold Handler, Esq.