TRANSFER PRICING - THE NEW SECTION 482 TEMPORARY AND PROPOSED REGULATIONS

Authors
ENGLE HS
Citation
Hs. Engle, TRANSFER PRICING - THE NEW SECTION 482 TEMPORARY AND PROPOSED REGULATIONS, Journal of corporate taxation, 20(3), 1993, pp. 223-236
Citations number
4
Categorie Soggetti
Business Finance
Journal title
Journal of corporate taxation → ACNP
ISSN journal
00940593
Volume
20
Issue
3
Year of publication
1993
Pages
223 - 236
Database
ISI
SICI code
0094-0593(1993)20:3<223:TP-TNS>2.0.ZU;2-G
Abstract
An analysis of the new temporary and proposed transfer pricing regulat ions under Section 482 and the proposed regulations under Sections 666 2 and 6664 covering related penalty provisions.