TRANSFER PRICING 1177 Tax Lawyer, Vol. 54, No. 4 TRANSFER PRICING SUBMITTED BY THE COMMITTEE ON TRANSFER PRICING: MARC M. LEVEY, COMMITTEE CHAIR* Cost Sharing Agreements (CSA’s) Over the last two years, the Service has issued a rash of Field Service Advices on various cost sharing agreement issues, including administrative rules, benefiits included costs, and buy-ins. In Field Service Advice 2000-09-022 (Mar. 3, 2000) and Field Service Adviic 2000-11-021 (Mar. 17, 2000), the Service advised that...