The Resource An evaluation of IRS's 1993 transfer pricing and related penalty proposals: round three

An evaluation of IRS's 1993 transfer pricing and related penalty proposals: round three

Label
An evaluation of IRS's 1993 transfer pricing and related penalty proposals: round three
Title
An evaluation of IRS's 1993 transfer pricing and related penalty proposals: round three
Creator
Subject
Summary
This article discusses the IRS's 1993 transfer pricing regulations. The author analyses the new rules comparing advantages and disadvantages to the 1992 proposals. Some issues dealt with are: the safe harbor; compensating adjustments; the arms's length standard; methods for transfers of tangibles; methods for intangibles; documentation, disclosure and penalty issues and foreign legal restrictions
Citation source
In: Tax notes international. - Arlington. - Vol. 6 (1993),
http://library.link/vocab/creatorName
Hannes, S.P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • penalties
Label
An evaluation of IRS's 1993 transfer pricing and related penalty proposals: round three
Instantiates
Publication
Label
An evaluation of IRS's 1993 transfer pricing and related penalty proposals: round three
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...