Source: https://www.bna.com/transfer-pricing-international-p73014475958/
Timestamp: 2019-04-20 10:37:40+00:00

Document:
Tax Management Portfolio No. 6906, Transfer Pricing: International Joint Ventures, discusses tax issues pertinent to international joint ventures, including §482 issues, such as: control, hidden or “creeping” control, acting in concert, and burden of proof. Other tax issues discussed include those in the joint venture context, such as: choice of entity, formation of, and outbound transfers to, joint venture corporate and partnership vehicles (including the issuance of regulations under §367(a) and §367(d) for foreign corporations and §721(c) for partnerships), check-the-box rules, blocker corporations, piercing the corporate veil, sham treatment, taxation of operating income, reporting requirements, repatriation of income, foreign tax credit planning, and joint venture termination. To view this Portfolio, visit Bloomberg Tax for a free trial.
This Portfolio is available with a subscription to Bloomberg Tax, a comprehensive research solution including over 500 Tax Management Portfolios™, practice tools, primary sources and timely news. To view this Portfolio, visit Bloomberg Tax for a free trial.
Tax Management Portfolio No. 6906, Transfer Pricing: International Joint Ventures, discusses tax issues pertinent to international joint ventures, including §482 issues, such as: control, hidden or “creeping” control, acting in concert, and burden of proof. Other tax issues discussed include those in the joint venture context, such as: choice of entity, formation of, and outbound transfers to, joint venture corporate and partnership vehicles (including the issuance of regulations under §367(a) and §367(d) for foreign corporations and §721(c) for partnerships), check-the-box rules, blocker corporations, piercing the corporate veil, sham treatment, taxation of operating income, reporting requirements, repatriation of income, foreign tax credit planning, and joint venture termination.
This Portfolio represents an update and amplification of the excellent work by Kenneth J. Krupsky, Esq., and Karl L. Kellar, Esq., Chapter 10: Transfer Pricing — International Joint Ventures of 890 T.M., Transfer Pricing: Alternative Practical Strategies.
This Portfolio may be cited as Handler, 6906 T.M., Transfer Pricing: International Joint Ventures.
R. Arnold Handler, University of Rochester/London School of Economics (B.A. 1961); Harvard Law School (J.D. 1964); Harvard Student Legislative Research Bureau — helped organize seminal Harvard Journal on Legislation; New York University School of Law, LL.M in Tax and Corporation Law (1966); Captain, Judge Advocate General's Corps. (1966–1970, specializing in taxation and military affairs; twice awarded U.S. Army Commendation Medal); Senior Tax Associate, Carter Ledyard & Milburn (1970–1976) (M&A, partnerships, financial institutions and investors, debt restructure, real estate); Group Tax Counsel, Mobil Corp. (1976–1990) (all aspects of international taxation, including sourcing, acceleration and deferral of income and deductions, foreign tax credits, joint ventures, real estate, transfer pricing); Director — International Tax Research and Planning, Citigroup (1990–2013) (international joint ventures, M&A, restructuring, timing and sourcing of income and losses, foreign tax credits, Subpart F income, financial products, transfer pricing); Adjunct Professor, Fordham University (1999–2003, Taxation of Financial Products); Tax Attorney and Consultant (2013 to present).

References: §482
 §367
 §367
 §721
 §482
 §367
 §367
 §721