Transfer Pricing and the Persistent Zero Taxable Income of Foreign-Controlled U.S. Corporations.

Autor: Collins, Julie H.1, Kemsley, Deen2, Shackelford, Douglas A.1
Zdroj: Journal of the American Taxation Association. 1997 Supplement, Vol. 19 Issue 2, p68-83. 16p. 4 Charts.
Databáze: Business Source Ultimate