rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice
  name:
    name part: King, Elizabeth.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: ne
    date issued: 1994
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: XVIII, 284 p. online resource.
  abstract: 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 often mean millions of dollars to in- vidual corporations, and a significant fraction of the federal gove- ment’s revenue base. These disparities between law, regulations, and administrative practice are concerning on a number of grounds. First, they - pose considerable economic costs by inducing corporations to engage in a variety of “rent-seeking” activities designed to reduce their - pected tax liabilities, and by requiring the IRS to devote still more to enforcement efforts that are very often futile. Second, they are in- ; herently undemocratic. Administrative practice is currently ad hoc by relying on dispute resolution procedures that can and do yield very different settlements on disputed tax issues from one case to another, the IRS often ends up treating similarly situated cor- rations very differently. Moreover, to the extent that the disp- ity between statute and implementation reflects the IRS’s failure to carry out Congress’ will, the laws passed by duly elected officials are effectively being superseded by administrative procedure, developed incrementally by individuals who are not answerable to an electorate.
  table of contents: Legislation and Regulations -- Transfer Pricing and Valuation Regulations -- Transfer Pricing and Valuation Regulations in Practive -- The Cost-plus Method -- The Resale Price Method -- Cost-sharing Agreements -- Intra-company Royalty Agreements -- Valuation of Intangible Assets: Section 338 -- Conclusions and Policy Recommendations.
  note: by Elizabeth King.
  subject:
    topic: Law
  subject:
    topic: Tax accounting
  subject:
    topic: Tax laws
  subject:
    topic: Commercial law
  subject:
    topic: Public finance
  subject:
    topic: Economics
  subject:
    topic: Management science
  subject:
    topic: Law
  subject:
    topic: Financial Law/Fiscal Law
  subject:
    topic: Economics, general
  subject:
    topic: Business Taxation/Tax Law
  subject:
    topic: Public Economics
  subject:
    topic: Commercial Law
  classification: K4430-4675
  classification: 343.03
  related item:
    title info:
      title: Springer eBooks
  identifier: 9780306482182
  identifier: http://dx.doi.org/10.1007/b101823
  record info:
    record creation date: 100301
    record change date: 20151204142428.0
    record identifier: 978-0-306-48218-2