International Taxation: Transfer Pricing and Information on Nonpayment of Tax available in Paperback
- Pub. Date:
- DIANE Publishing Company
Provides recent data on transfer pricing issues & on tax compliance of foreign & U.S. controlled corporations. Specifically, it provides information & analysis to update a 1993 work on: (1) IRS recent experience in dealing with transfer pricing issues through its examinations, appeals, & litigation functions, & (2) IRS use of available regulatory & procedural tools. 1990 & 1991 tax data was used to update the analyses of how many U.S. controlled corporations & foreign controlled corporations did not pay U.S. income taxes. Charts & tables.