Transfer Pricing in the 1990s: Tax and Management Perspectives

Synopsis

This volume examines major tax and management issues related to transfer pricing in the 1990s. Recent changes in transfer pricing regulations introduced by the U.S. Government and its major trading partners are explained. Tang provides current information on U.S. transfer pricing practices. In addition, the author compares the current practices with those of an earlier study done in 1977. Important issues, including the selection of proper transfer pricing methods and coping with environment variables, are discussed extensively.