1994 final transfer pricing regulations of the United States

Kim, Suk H.; Swinnerton, Eugene
March 1997
Multinational Business Review (St. Louis University);Spring97, Vol. 5 Issue 1, p17
Academic Journal
Presents a study which focuses on transfer pricing practices in the United States. Examination of the pricing practices of American-based multinational companies with foreign affiliates; Speculation that the American government discovered that foreign-based companies were underpaying taxes on the profits of their affiliates; Penalties for businesses that violate transfer pricing regulations in the United States.


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