Section 482 of the U.S. Internal Revenue Code specifies use of a correct transfer price, and the
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Section 482 of the U.S. Internal Revenue Code specifies use of a “correct” transfer price, and the burden of proof that the transfer price is “correct” lies with the company. What guidelines exist for determining the proper transfer price?
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A correct price according to the IRS is one that best reflects an arms length transa...View the full answer
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Related Book For
Multinational Business Finance
ISBN: 978-0132743464
13th edition
Authors: David K. Eiteman, Arthur I. Stonehill, Michael H. Moffett
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