Allocation of Income and Deductions Among Taxpayers Under Section 482 of the United States Internal Revenue Code: Alerting the Courts to the Role of Contractual Interpretation Law in the Transfer Pricing Arm's Length Comparability Analysis

Pichhadze, Amir 2015, Allocation of Income and Deductions Among Taxpayers Under Section 482 of the United States Internal Revenue Code: Alerting the Courts to the Role of Contractual Interpretation Law in the Transfer Pricing Arm's Length Comparability Analysis, International Transfer Pricing Journal, vol. 22, no. 3, pp. 156-166.

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Title Allocation of Income and Deductions Among Taxpayers Under Section 482 of the United States Internal Revenue Code: Alerting the Courts to the Role of Contractual Interpretation Law in the Transfer Pricing Arm's Length Comparability Analysis
Author(s) Pichhadze, AmirORCID iD for Pichhadze, Amir orcid.org/0000-0003-1686-2601
Journal name International Transfer Pricing Journal
Volume number 22
Issue number 3
Start page 156
End page 166
Total pages 11
Publisher IBFD
Publication date 2015
Language eng
HERDC Research category CN.1 Other journal article
Copyright notice ©2015, IBFD
Persistent URL http://hdl.handle.net/10536/DRO/DU:30097376

Document type: Journal Article
Collection: Faculty of Business and Law
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