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ARTICLES & ADVISORIES

APR 5 2011

The Income Tax Treatment of an R&D Project Funded by Related Parties – U.S. Perspective

This article is reprinted with permission from the August 11, 2006 edition of the Tax Management International Journal.

The article discusses the U.S. income tax rules, under both current and proposed regulations, pertaining to cost-sharing arrangements among related parties for the development of intangible property. It also gives a brief overview of U.S. transfer pricing rules.