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Transfer Pricing and Taxes : Background and Issues.
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- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Corporations--Taxation.
- Corporations.
- Physical Description:
- 1 online resource (18 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 1994.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Provides background on transfer pricing, which is a mechanism the U.S. uses to split the income of corporations that are part of the same multinational firm but whose U.S. tax status differs. Discusses function and mechanics of transfer pricing, difficulties in applying transfer pricing, policy reponses, and formula allocations.
- Notes:
- CRS Report.
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
- Other Format:
- Microfiche version: Library of Congress. Transfer Pricing and Taxes
- Access Restriction:
- Restricted for use by site license.
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