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Section 482 of the U.S. Internal Revenue Code governing the taxation of multinational transfer pricing recognizes that transfer prices can be: A. negotiated and market
Section 482 of the U.S. Internal Revenue Code governing the taxation of multinational transfer pricing recognizes that transfer prices can be:
A. negotiated and market based | ||
B. negotiated and cost-plus based | ||
C. any method the firm chooses | ||
D. market based and cost-plus based |
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