Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice

• Main Author: King, Elizabeth (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Dordrecht : Springer Netherlands, 1994.
• Subjects: Law.; Tax accounting.; Tax laws.; Commercial law.; Public finance.; Economics.; Management science.; Financial Law/Fiscal Law.; Economics, general.; Business Taxation/Tax Law.; Public Economics.; Commercial Law.

Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax p- poses. It addresses issues that...