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

• Κύριος συγγραφέας: King, Elizabeth (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Dordrecht : Springer Netherlands, 1994.
• Θέματα: 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...

Πίνακας περιεχομένων:

• 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.