Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice
Elizabeth King
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.
Categories:
Year:
1993
Edition:
1
Publisher:
Springer
Language:
english
Pages:
308
ISBN 10:
0792393929
ISBN 13:
9780792393924
File:
PDF, 1.49 MB
IPFS:
,
english, 1993
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