 |
|
|
Item Details
| Title:
|
TRANSFER PRICING AND VALUATION IN CORPORATE TAXATION
FEDERAL LEGISLATION VS. ADMINISTRATIVE PRACTICE |
| By: |
Elizabeth King |
| Format: |
Paperback |
| List price:
|
£129.99 |
| Our price: |
£110.49 |
| Discount: |
|
| You save:
|
£19.50 |
|
|
|
|
|
| ISBN 10: |
9401737681 |
| ISBN 13: |
9789401737685 |
| Availability: |
Usually dispatched within 1-3 weeks.
 Delivery
rates
|
| Stock: |
Currently 0 available |
| Publisher: |
SPRINGER |
| Pub. date: |
26 April, 2013 |
| Edition: |
Softcover reprint of the original 1st ed. 2004 |
| Pages: |
284 |
| Synopsis: |
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reflects the IRS's failure to carry out Congress' will, the laws passed by duly elected officials are effectively being superseded by administrative procedure, developed incrementally by individuals who are not answerable to an electorate. |
| Illustrations: |
biography |
| Publication: |
Netherlands |
| Imprint: |
Springer |
| Returns: |
Returnable |
|
|
|
 |
|
|
|
|
|
No Cheese, Please!
A fun picture book for children with food allergies - full of friendship and super-cute characters!Little Mo the mouse is having a birthday party.
|
My Brother Is a Superhero
Luke is massively annoyed about this, but when Zack is kidnapped by his arch-nemesis, Luke and his friends have only five days to find him and save the world...
|
|
|
|
|