Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice
ISBN-13:
9789401737685
ISBN-10:
9401737681
Edition:
1994
Author:
Elizabeth King
Publication date:
2013
Publisher:
Springer
Format:
Paperback
302 pages
Category:
Public Finance
,
Economics
,
Accounting
,
Taxation
,
Commercial
,
Business Law
,
Civil Procedure
,
Rules & Procedures
,
Law Specialties
,
Tax Law
FREE US shipping
Book details
ISBN-13:
9789401737685
ISBN-10:
9401737681
Edition:
1994
Author:
Elizabeth King
Publication date:
2013
Publisher:
Springer
Format:
Paperback
302 pages
Category:
Public Finance
,
Economics
,
Accounting
,
Taxation
,
Commercial
,
Business Law
,
Civil Procedure
,
Rules & Procedures
,
Law Specialties
,
Tax Law
Summary
Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice (ISBN-13: 9789401737685 and ISBN-10: 9401737681), written by authors
Elizabeth King, was published by Springer in 2013.
With an overall rating of 4.1 stars, it's a notable title among other
Public Finance
(Economics, Accounting, Taxation, Commercial, Business Law, Civil Procedure, Rules & Procedures, Law Specialties, Tax Law) books. You can easily purchase or rent Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice (Paperback) from BooksRun,
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Description
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 implementation reflects the IRS’s failure to carry out Congress’ will, the laws passed by duly elected officials are effectively being superseded by administrative procedure, developed incrementally by individuals who are not answerable to an electorate.
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