With contributions from 54 accounting and finance professionals, this two-volume set gives readers a complete analysis of final transfer pricing regulations, including cost sharing, valuation of intangibles and audit strategies. It explores current taxation under IRC sections 482, 6038A and 6662 and covers legislative and regulatory developments from 1986 to 1997. It also discusses taxation of foreign-owned US corporations.
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With contributions from 54 accounting and finance professionals, this two-volume set gives readers a complete analysis of final transfer pricing regulations, including cost sharing, valuation of intangibles and audit strategies. It explores current taxation under IRC sections 482, 6038A and 6662 and covers legislative and regulatory developments from 1986 to 1997. It also discusses taxation of foreign-owned US corporations.
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