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

by Elizabeth King

Legislation and Regulations -- Transfer Pricing and Valuation Regulations -- Transfer Pricing and Valuation Regulations in Practive -- The Cost-plus Method -- The Resale Price Method -- Cost-sharing Agreements -- Intra-company Royalty Agreements -- Valuation of Intangible Assets: Section 338 -- Conclusions and Policy Recommendations.

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Year of publication:	2004
Other Persons:	King, Elizabeth (contributor)
Publisher:	Dordrecht : Kluwer Academic Publishers
Subject:	Unternehmensbesteuerung \| Corporate taxation \| Multinationales Unternehmen \| Transnational corporation \| Verrechnungspreis \| Transfer pricing \| USA \| Körperschaftsteuer
Description of contents:	Table of Contents [gbv.de] ; Description [swbplus.bsz-bw.de]

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Extent:	Online-Ressource v.: digital
Series:	Springer eBook Collection / Business and Economics
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Springer-Online
ISBN:	978-0-306-48218-2 ; 978-0-7923-9392-4
Other identifiers:	10.1007/b101823 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013520933