Relationship of section 482 to international corporate tax planning

被引:0
|
作者
Lowell, CH
机构
来源
JOURNAL OF CORPORATE TAXATION | 1996年 / 23卷 / 01期
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D O I
暂无
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Transfer pricing in the context of the cross-border activities of corporations is examined with a focus on the relationship of transfer pricing to international corporate taxation and international, merger and acquisition, and structuring transactions.
引用
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页码:36 / 56
页数:21
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