Details

  • Service: Tax, Global Transfer Pricing Services
  • Type: Regulatory update
  • Date: 1/23/2012

United States - KPMG analysis of final cost sharing regulations 

January 23:   The U.S. Treasury Department and IRS in December 2011 released a series of cost sharing regulations, including final, temporary, and proposed regulations.

To read a January 2012 report prepared by the KPMG member firm in the United States, that contains a review of the regulations, focusing on changes in the way the IRS treats cost sharing arrangements, and then considers when, if ever, cost sharing would be desirable in light of the final cost sharing regulations: The final cost sharing regulations attempt to tighten the loose screws


For text of the final cost sharing regulations: United States - Text of final regulations on methods to determine taxable income in connection with cost sharing arrangements


For text of the temporary and proposed regulations: United States - Text of temporary, proposed regulations providing additional guidance for cost sharing arrangements; use of differential income stream, discount rates




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