Publications

Publications

Except where noted, All articles were published in the International Transfer Pricing Journal (ITPJ), a publication of the International Bureau of Fiscal Documentation (IBFD), and have been reprinted with permission. The ITPJ can be accessed at www.ibfd.org.

Pricing of a Guarantee Fee in a Related-Party Context
by James A. Riedy, Nabeel Anwar, and Deloris R. Wright

The Tax Court Decision in Veritas: a Comment
by Alice Lin and Deloris R. Wright

Transfer Pricing Practice in an Era of Recession
by Abigail Corbett, Harry A. Keates, and Deloris R. Wright

Xilinx: The Saga Continues
by Deloris Wright

R&D Cost Sharing: The Xilinx Appeal
by Zeeshan Gul, Robyn Muylle, Harry A. Keates, and Deloris R. Wright

Temporary Cost Sharing Regulations: A Comment
By Harry A. Keates, Robyn Muylle, and Deloris R. Wright

Comments on the OECD Discussion Draft on Transfer Pricing Aspects of Business Restructurings
By Deloris R. Wright and Harry A. Keates

Transfer Pricing – When Losses Arrive
By Deloris R. Wright

United States: Update on Sec. 482 Services Temporary Regulations
By Deloris R. Wright and staff

Sec. 482 Services Regulations: Implications for Multinationals
By Deloris R. Wright and staff

Certain Issues in the Use of Profit-Based Methods*
By Deloris R. Wright
*Published in the George Mason Law Review. Reprinted with permission.

Cost Sharing, Services and Intangibles: Recent Changes in Transfer Pricing Regulations
By Deloris R. Wright and staff

The DHL Case: What Lessons Can Be Learned?
By Deloris R. Wright and Harry A. Keates

OECD Chapter VI: Special Considerations For Intangible Property Issues and Analysis
By Deloris R. Wright

Economic Issues in Market Share Strategies*
By Deloris R. Wright
*Published in the Transfer Pricing Handbook, edited by Robert Feinschreiber. Reprinted with permission.

Allocation of Functions and Risks Within Multinational Enterprises
By David P. Lewis and Deloris R. Wright

Intangibles and Transfer Pricing
By Deloris R. Wright

Economics, Intangibles, and Section 482*
By Deloris R. Wright
*Published in the International Tax Journal. Reprinted with permission.