Biblioteca del Instituto de Estudios Fiscales

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Replacing separate entity accounting and the arm's length principle withformulary apportionment Charles E. McLure

By: MacLure, Charles R.
Material type: ArticleArticlePublisher: 2002Subject(s): CONTABILIDAD | EMPRESAS MULTINACIONALES | PRECIOS DE TRANSFERENCIA | ESTADOS UNIDOS | IMPUESTOS | PRINCIPIO DE PLENA COMPETENCIA In: Bulletin for international fiscal documentation, vol.56, nº 12, 2002 p. 586-599
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OP 323/2002/12-1 (Browse shelf) Available OP 323/2002/12-1

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