http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Introduction -- General principles of code sec. 482 -- Methods for transfers of tangible property -- Methods for transfers of intangible property -- Intercompany services -- Intercompany loans and leases -- Penalties -- The code sec. 1059A limitation -- Overall strategy for compliance and controversy -- Preparing transfer pricing documentation -- Examination -- Post-examination procedural alternatives -- Advance pricing agreements -- The OECD approach to transfer pricing -- Customs valuation issues -- State transfer pricing -- -- Adjustments to taxable income: federal tax, customs and state tax implications -- Practice tools.
Includes bibliographical references and index.