U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing

Accounting Review

Volumn 71, Issue 1, 1996, Pages 61-80

  Halperin, Robert ^a   Srinidhi, Bin ^a  

^a NONE

Author keywords

Comparable profit method; Intangibles; Tax regulation; Transfer pricing

Indexed keywords

EID: 0030306680     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

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