(Transfer prices; research) Go to the Ernst & Young Web site or to the Jour¬ nal of International Taxation (April, May, and June 2004) to find informa¬ tion on the E&Y 2003 Global Survey on Transfer Pricing. (Should a more recent survey be available, use its information.) Choose five countries and compare and contrast the transfer pricing survey results for those countries, including APAs.

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