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The State Solution to the Federal Government's International Transfer Pricing Problem

Explores the dimensions of the transfer pricing problem, analyzes the reasons why the arm's-length pricing adjustment practice are doomed to fail, and proposes a solution based on the formula apportionment methods developed and refined by state governments.
Year of publication:
1993
Authors: Bucks, Dan R. ; Mazerov, Michael
Published in:
National Tax Journal. - National Tax Association - NTA. - Vol. 46.1993, 3, p. 385-92
Publisher: National Tax Association - NTA
Extent:
application/pdf
text/html
Type of publication: Article
Source:
Persistent link: https://www.econbiz.de/10010788000
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