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: 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
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