The State Solution to the Federal Government's International Transfer Pricing Problem
Dan R. Bucks and
Michael Mazerov
National Tax Journal, 1993, vol. 46, issue 3, 385-92
Abstract:
Explores the dimensions of the transfer pricing problem, analyzes the reasons why the arm's-length pricing adjustment practice are doomed to fail, and proposes a solution based on the formula apportionment methods developed and refined by state governments.
Date: 1993
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Citations: View citations in EconPapers (4)
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:46:y:1993:i:3:p:385-92
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