Special Transfer Pricing Rules in the United States

In addition to the general transfer pricing rules under IRC Section 482, the United States has specific rules that apply to certain types of related-party transactions. These rules address transactions that can be more complex or create significant opportunities for companies to shift income between related entities.

This section focuses on four important areas:

• Intellectual Property (IP) –  rules for determining arm’s-length payments for the use or transfer of patents, trademarks, technology, and other intangible assets.
• Cost-Sharing Arrangements – rules that apply when related companies share the costs and risks of developing or acquiring intangible property.
• Intercompany Financing – rules for determining appropriate interest rates and terms for loans and other financing between related companies.
• Customs and Transfer Pricing – considerations that arise when related companies import or export goods, including how transfer prices may affect customs values and U.S. tax reporting.