Transfer pricing and valuation in corporate taxation :
General Material Designation
[Book]
Other Title Information
federal legislation vs. administrative practice /
First Statement of Responsibility
by Elizabeth King.
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
Boston :
Name of Publisher, Distributor, etc.
Kluwer Academic Publishers,
Date of Publication, Distribution, etc.
c1994.
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
xvii, 284 p. ;
Dimensions
24 cm.
GENERAL NOTES
Text of Note
Includes index.
CONTENTS NOTE
Text of Note
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
TOPICAL NAME USED AS SUBJECT
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.