Transfer pricing documentation for the small and mid-size company.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on September 1, 1995. The length of the article is 1216 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The transfer pricing documentation requirements set forth in the IRC section 482 final regulations promise to be burdensome for small and mid-sized corporations, but the severe penalties of IRC section 6662 dictate that compliance be made. It is suggested that taxpayers use the comparable uncontrolled price method, the cost plus method, the comparable profits method, the resale price method or the profit split method to estimate arm's length values. The regulations identify nine types of principle documents that are the core of the documentation requirements.

Citation Details
Title: Transfer pricing documentation for the small and mid-size company.
Author: Mark E. Kral
Publication:The Tax Adviser (Magazine/Journal)
Date: September 1, 1995
Publisher: American Institute of CPA's
Volume: 26 Issue: n9 Page: 536(2)

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