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Self-Created Transfer Pricing Adjustments
Caplin & Drysdale

Self-Created Transfer Pricing Adjustments

Date: 6/4/2007

David Rosenbloom, member of Caplin & Drysdale's International Tax Practice, discusses section 482, the fount of U.S. transfer pricing law, and recommends reasons and implications for authorizing "taxpayer use" of section 482. 

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