Page 476 - Large Business IRS Training Guides
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2017 TCJA
                                                                                        –

             Transfer
                                      Pricing Impact General Framewor





                                                        Related Implications of the
      Transfer Pricing

      2017 TCJA
                                        Tax Cut & Jobs Act (“TCJA”):





             •  Cross Border Taxation
                                                                               – TCJA’s Transfer

                  Pricing Conceptual
                                                                      Framework/Focus:



                     • Taxation of
                                                 Routine Returns – Territorial (Source)
                        Based



                                                 Residual Returns – World Wide
                     • Taxation of
                        (Residence) Based












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