Determining appropriate international transfer prices: Economic and administrative rationales for using asset-based profit splits under section 482 of the U.S. tax code

Author： Klemm R.J.   Dwyer D.W.   Brewer T.L.  

Publisher： Elsevier

ISSN： 1044-0283

Source： Global Finance Journal, Vol.6, Iss.2, 1995-09, pp. : 111-119

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