{
  "node_id": "us-cost-sharing-regulations-treasury-482-7",
  "title": "Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement",
  "domain": "Tax & Transfer Pricing",
  "version": "1.0.0",
  "last_updated": "2026-04-19",
  "bluf": "This regulation requires controlled participants in a Qualified Cost Sharing Arrangement (CSA) to share intangible development costs (IDCs) in proportion to their reasonably anticipated benefits (RAB) and to make arm's length buy-in payments for pre-existing intangibles, known as Platform Contribution Transactions (PCTs), to ensure outcomes are consistent with the arm's length principle under §1.482-7(a)(1).",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "oecd-beps-action-3-cfc-rules-2015",
    "un-model-double-taxation-convention-2021"
  ],
  "primary_citations_count": 7
}