Transfer pricing and valuation in corporate taxation :
[Book]
federal legislation vs. administrative practice /
by Elizabeth King.
Boston :
Kluwer Academic Publishers,
c1994.
xvii, 284 p. ;
24 cm.
Includes index.
I. Legislation and Regulations -- 1. Introduction. 2. Transfer Pricing and Valuation Regulations -- II. Transfer Pricing and Valuation Regulations in Practice. 3. The Cost-Plus Method. 4. The Resale Price Method. 5. Cost-Sharing Agreements. 6. Intra-Company Royalty Agreements. 7. Valuation of Intangible Assets: Section 338. 8. Conclusions and Policy Recommendations.
0
Intangible property-- Taxation-- United States.
Intangible property-- Valuation-- United States.
International business enterprises-- Taxation-- Law and legislation-- United States.
Transfer pricing-- Accounting.
Transfer pricing-- Taxation-- Law and legislation-- United States.