THE FOREIGN INCOME TAX RATIONALIZATION AND SIMPLIFICATION ACT: A BRIEF ANALYSIS OF THE MINIMUM TAXABLE INCOME TRANSFER PRICING APPROACH FORFOREIGN- CONTROLLED CORPORATION
Alan W. Granwell, THE FOREIGN INCOME TAX RATIONALIZATION AND SIMPLIFICATION ACT: A BRIEF ANALYSIS OF THE MINIMUM TAXABLE INCOME TRANSFER PRICING APPROACH FORFOREIGN- CONTROLLED CORPORATION, Bulletin for International Fiscal Documentation, 46(10), 1992, pp. 503