Transfer pricing and valuation in corporate taxation : federal legislation vs. administrative practice / by Elizabeth King.

Format:

Book

Author/Creator:

King, Elizabeth A., 1956-

Language:

English

Subjects (All):

International business enterprises--Taxation--Law and legislation--United States.

International business enterprises.

International business enterprises--Taxation--Law and legislation.

Intangible property--Valuation.

Intangible property--Taxation.

Transfer pricing--Accounting.

Transfer pricing.

United States.

Transfer pricing--Taxation--Law and legislation--United States.

Transfer pricing--Taxation--Law and legislation.

Intangible property--Taxation--United States.

Intangible property.

Intangible property--Valuation--United States.

Physical Description:

xvii, 284 pages ; 24 cm

Place of Publication:

Boston : Kluwer Academic Publishers, [1994]

Summary:

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.

Notes:

Includes index.

ISBN:

0792393929

OCLC:

28587285