| 书目名称 | Transfer Pricing and Valuation in Corporate Taxation | | 副标题 | Federal Legislation | | 编辑 | Elizabeth King | | 视频video | | | 图书封面 |  | | 描述 | Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax p- poses. It addresses issues that often mean millions of dollars to in- vidual corporations, and a significant fraction of the federal gove- ment’s revenue base. These disparities between law, regulations, and administrative practice are concerning on a number of grounds. First, they - pose considerable economic costs by inducing corporations to engage in a variety of “rent-seeking” activities designed to reduce their - pected tax liabilities, and by requiring the IRS to devote still more to enforcement efforts that are very often futile. Second, they are in- ; herently undemocratic. Administrative practice is currently ad hoc by relying on dispute resolution procedures that can and do yield very different settlements on disputed tax issues from one case to another, the IRS often ends up treating similarly situated cor- rations very differently. Moreover, to the extent that the disp- ity between statute and implementatio | | 出版日期 | Book 1994 | | 关键词 | corporate tax; public finance; taxation | | 版次 | 1 | | doi | https://doi.org/10.1007/b101823 | | isbn_softcover | 978-94-017-3768-5 | | isbn_ebook | 978-0-306-48218-2 | | copyright | Springer Science+Business Media New York 1994 |
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发表于 2025-3-21 19:47:52
