No Transfer Pricing Adjustments Permissible for Non-Existent Real Income from Bankrupt AEs or Inapplicable Valuation Mandates
No Transfer Pricing Adjustments Permissible for Non-Existent Real Income from Bankrupt AEs or Inapplicable Valuation Mandates Issue Notional Interest on Quasi-Equity OFCDs: Whether transfer pricing provisions permit imputing notional interest on quasi-equity OFCDs where realization is uncertain and unrecognized under accounting principles. Interest Imputation on Invoked Corporate Guarantee Payments: Whether paying an invoked guarantee for… Read More »