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

303 Pages·1993·1.486 MB·English
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by Elizabeth King| 1993| 303 pages| 1.486| English

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

This book analyzes the disparities both between federal statutes and regulations, and regulations and administrative practices, in two highly controversial areas of corporate tax policy: intra-company transfer pricing and intangible asset valuations. It addresses issues that can mean hundreds of millions of dollars to individual corporations, and a significant fraction of the federal government's revenue base. Tax practitioners and consultants who are understandably frustrated in their efforts to divine the IRS's reasoning in transfer pricing and valuation issues will find the book very useful. It will also find an audience among elected representatives, other public officials, and tax lobbyists in the process of evaluating existing corporate tax policy or formulating alternative tax policies. In addition, the book is a useful reference for academics studying international taxation, public finance, and treaty compliance.

Detailed Information

Author:Elizabeth King
Publication Year:1993
ISBN:9780306482182
Pages:303
Language:English
File Size:1.486
Format:PDF
Price:FREE
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