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TRANSFER PRICING AND VALUATION IN CORPORATE TAXATION: Federal Legislation vs Administrative Practice

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Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and reg- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax pur- poses. It addresses issues that often mean millions of dollars to indi- vidual corporations, and a significant fraction of the federal govern- ment’s revenue base.
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TRANSFER PRICING AND VALUATION IN CORPORATE TAXATION: Federal Legislation vs Administrative Practice

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