The Proposed Transfer Pricing Regulations: Comments and Concerns

Laurie J. Dicker and George N. Carlson

National Tax Journal, 1992, vol. 45, issue 3, 233-38

Abstract: Comments on several of the most important areas in the proposed regulations that would benefit from refinement or revision, some of which are revisions to the arms-length standard, the use of comparables, and the sharing of the risk of exchange rate fluctuations.

Date: 1992
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