A Statutory Proposal for U.S. Transfer Pricing Reform

Posted: 8 Jun 2007

Abstract

In this report, the author discusses problems with the Internal Revenue Code's transfer pricing provisions (section 482) and offers proposed statutory language for a revised section 482.

Suggested Citation

Durst, Michael C., A Statutory Proposal for U.S. Transfer Pricing Reform. Tax Notes, Vol. 115, No. 11, June 11, 2007, Available at SSRN: https://ssrn.com/abstract=992225

Michael C. Durst (Contact Author)

Steptoe & Johnson LLP ( email )

1330 Connecticut Avenue, N.W.
Washington, DC 20036
United States
202.429.8114 (Phone)
202.429.3902 (Fax)

Do you have negative results from your research you’d like to share?

Paper statistics

Abstract Views
634
PlumX Metrics