Title
*1a--Cov
By
PageMaker 7.0
Description
TRANSFER PRICING 1333 Tax Lawyer, Vol. 55, No. 4 TRANSFER PRICING SUBMITTED BY THE COMMITTEE ON TRANSFER PRICING: MARC M. LEVEY, COMMITTEE CHAIR; KERWIN CHUNG AND LAWRENCE W. SHAPIRO, SUBCOMMITTEE CO-CHAIRS ON IMPORTANT DEVELOPMENTS* Cases and Rulings Cost Sharing Agreements (CSAs) A major issue confronting taxpayers today is whether taxpayers must include stock options in the cost base for CSAs. The current Service position, as expreesse in Field Service Advice 2000-030-10 (Jan. 22, 2000) and...

Advertisement