International Taxation

International Taxation
Author:
Publisher: DIANE Publishing
Total Pages: 174
Release: 1993
Genre: Business & Economics
ISBN: 9781568062167

Covers: whether foreign-controlled companies might have underpaid U.S. income taxes by improperly using transfer pricing; what factors, if any, affected the IRS1 ability to determine and recover any potentially underpaid taxes; and what alternatives to dealing with transfer pricing existed. Charts and tables.

International Taxation

International Taxation
Author: United States. General Accounting Office
Publisher:
Total Pages: 124
Release: 1992
Genre: International business enterprises
ISBN:

A Study of Intercompany Pricing

A Study of Intercompany Pricing
Author:
Publisher:
Total Pages: 232
Release: 1988
Genre: Corporations
ISBN:

The study is divided into four parts; part I gives the history of Sec. 482 and the evolution of issues leading to the 1986 ammendments, part II discusses Congress' 1986 changes to Sec. 482, part III analyzes economic theories for implementing Sec. 482, amd part III examines cost sharing arrangements.

Internal Revenue Bulletin

Internal Revenue Bulletin
Author: United States. Internal Revenue Service
Publisher:
Total Pages: 876
Release: 1988
Genre: Tax administration and procedure
ISBN: