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" Transfer pricing and valuation in corporate taxation : "


Document Type : BL
Record Number : 659748
Doc. No : dltt
Main Entry : King, Elizabeth A.,1956-
Title & Author : Transfer pricing and valuation in corporate taxation : : federal legislation vs. administrative practice /\ by Elizabeth King.
Publication Statement : Boston :: Kluwer Academic Publishers,, c1994.
Page. NO : xvii, 284 p. ;; 24 cm.
ISBN : 0792393929 (acid-free paper)
: : 9780792393924 (acid-free paper)
Notes : Includes index.
Contents : 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.
Subject : International business enterprises-- Taxation-- Law and legislation-- United States.
Subject : Transfer pricing-- Taxation-- Law and legislation-- United States.
Subject : Transfer pricing-- Accounting.
Subject : Intangible property-- Taxation-- United States.
Subject : Intangible property-- Valuation-- United States.
Dewey Classification : ‭343.7306/8‬347.30368
LC Classification : ‭KF6464‬‭.K56 1994‬
copyhttps://lib.clisel.com/site/catalogue/659748
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