Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice / Edition 1

Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice / Edition 1

by Elizabeth King
     
 

ISBN-10: 0792393929

ISBN-13: 9780792393924

Pub. Date: 11/30/1993

Publisher: Springer Netherlands

This book analyzes the disparities both between federal statutes and regulations, and regulations and administrative practices, in two highly controversial areas of corporate tax policy: intra-company transfer pricing and intangible asset valuations. It addresses issues that can mean hundreds of millions of dollars to individual corporations, and a significant

Overview

This book analyzes the disparities both between federal statutes and regulations, and regulations and administrative practices, in two highly controversial areas of corporate tax policy: intra-company transfer pricing and intangible asset valuations. It addresses issues that can mean hundreds of millions of dollars to individual corporations, and a significant fraction of the federal government's revenue base.
Tax practitioners and consultants who are understandably frustrated in their efforts to divine the IRS's reasoning in transfer pricing and valuation issues will find the book very useful. It will also find an audience among elected representatives, other public officials, and tax lobbyists in the process of evaluating existing corporate tax policy or formulating alternative tax policies. In addition, the book is a useful reference for academics studying international taxation, public finance, and treaty compliance.

Product Details

ISBN-13:
9780792393924
Publisher:
Springer Netherlands
Publication date:
11/30/1993
Edition description:
1994
Pages:
284
Product dimensions:
6.14(w) x 9.21(h) x 0.24(d)

Table of Contents

Preface. 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. Index.

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