U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing

Halperin, Robert and Srinidhi, Bin 1996, U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing, Accounting review, vol. 71, no. 1, pp. 61-80.

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Title U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing
Author(s) Halperin, Robert
Srinidhi, Bin
Journal name Accounting review
Volume number 71
Issue number 1
Start page 61
End page 80
Total pages 20
Publisher American Accounting Association
Place of publication Lakewood Ranch, Fla.
Publication date 1996-01
ISSN 0001-4826
Keyword(s) Tax regulation
Transfer pricing
Intangibles
Comparable profit method
Language eng
Indigenous content off
Field of Research 1501 Accounting, Auditing and Accountability
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©1996, American Accounting Association
Persistent URL http://hdl.handle.net/10536/DRO/DU:30127774

Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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