Name: Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice (en Inglés)
Price: 756110.00 COP
Availability: InStock
Author: King
ISBN: 9789401737685

portada Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice (en Inglés)

Formato

Libro Físico

Editorial

Springer

Autor

King

Año

2013

Idioma

Inglés

N° páginas

308

Encuadernación

Tapa Blanda

ISBN13

9789401737685

N° edición

1994

Categorías

Fiscalidad y hacienda pública

Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice (en Inglés)

King (Autor) · Springer · Tapa Blanda

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Reseña del libro "Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice (en Inglés)"

Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax p- poses. It addresses issues that often mean millions of dollars to in- vidual corporations, and a significant fraction of the federal gove- ment’s revenue base. These disparities between law, regulations, and administrative practice are concerning on a number of grounds. First, they - pose considerable economic costs by inducing corporations to engage in a variety of “rent-seeking” activities designed to reduce their - pected tax liabilities, and by requiring the IRS to devote still more to enforcement efforts that are very often futile. Second, they are in- ; herently undemocratic. Administrative practice is currently ad hoc by relying on dispute resolution procedures that can and do yield very different settlements on disputed tax issues from one case to another, the IRS often ends up treating similarly situated cor- rations very differently. Moreover, to the extent that the disp- ity between statute and implementation reflects the IRS’s failure to carry out Congress’ will, the laws passed by duly elected officials are effectively being superseded by administrative procedure, developed incrementally by individuals who are not answerable to an electorate.