State tax agencies continue to conduct transfer pricing examinations, even though they often lack the necessary resources or expertise to review the intercompany transactions. As a result, many states have come to rely exclusively on a simplified Comparable Profits Method (CPM) to establish intercompany pricing. This simplified approach, to the exclusion of all globally accepted pricing methodologies, can produce bizarre pricing results that defy market logic. This presentation will explore U.S. and global intent in developing the CPM and explain why simplified CPM approaches rarely predict arm’s-length pricing.

发言人:: Priscilla Ayn Parrett

活动类型: 网络研讨会

开始日期/时间:
26 October 2020
结束日期/时间:
28 October 2020

The Professor Paul J. Hartman Memorial State and Local Tax (SALT) Forum, sponsored in conjunction with the Vanderbilt University Law School, provides industry, practitioners and state revenue employees the opportunity to participate in a quality forum exploring significant national developments and trends in state and local taxation. The Forum features speakers with the knowledge, expertise, and communication skills to impart current developments as well as the practical solutions and planning opportunities in structuring and reporting state and local tax transactions.