A quarterly magazine from the National Association of Enrolled Agents
Spring 2025 vol.43 no.1
Cost Allocation Base Selection for Transfer Pricing Purposes
Feature Article

Cost Allocation Base Selection for Transfer Pricing Purposes

The successful implementation of a cost-based transfer pricing policy necessitates the group of companies to devise robust internal cost allocation methodologies. The reasonability of the cost ... Anthony (“Tony”) Malik

Spring 2025, Feature Article, basis, transfer pricing, Treasury Regulation §1.482-9, cost allocation, §482