International Tax

Accounting for Income Taxes: Uncertain Tax Positions in Transfer Pricing (Portfolio 6910)

  • In this portfolio, Premier tax experts provide an overview of the two-step process required under Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740-10 and its application to transfer pricing.

Description

The Accounting for Income Taxes: Uncertain Tax Positions in Transfer PricingPortfolio provides guidance on determining the units of account and identifying uncertain tax positions; recognizing uncertain tax positions; and evaluating the arm’s-length nature of intercompany pricing. It further explains measurement analyses; disclosures; and the key stakeholders affected by ASC 740-10 in relation to transfer pricing.

The first part of the Portfolio discusses ASC 740-10 and its application to transfer pricing, including a brief overview of the transfer pricing regulatory environment. The authors explain their approach to determining the unit of account for a transfer pricing position, identifying and documenting uncertain tax positions, and applying initial filters.

The Portfolio also covers the recognition of uncertain tax positions and evaluating the arm’s-length nature of intercompany pricing, specifically, key considerations when evaluating transfer pricing exposures.

Table of Contents

I. Overview of ASC 740-10 and Its Application to Transfer Pricing

II. Units of Account and Identifying Uncertain Tax Positions Related to Transfer Pricing

III. Recognition of Uncertain Tax Positions Related to Transfer Pricing

IV. Evaluating the Arm’s-Length Nature of Intercompany Pricing

V. Measurement Analyses

VI. Disclosures

VII. Stakeholders Who Need to Know About ASC 740-10 and Transfer Pricing

desmond-christopher-2015
Christopher Desmond
Tax Partner
PwC
michelle-johnson
Michelle Johnson
Director
Duff & Phelps
schuette-mark-2015
Mark Schuette
Managing Director
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