A Proposed Framework for Resolving the Transfer Pricing Problem: Allocating the Tax Base of Multinational Entities Based on Real Economic Indicators of Benefit and Burden

Authors

Glen Rectenwald

Citation

Glen Rectenwald, A Proposed Framework for Resolving the Transfer Pricing Problem: Allocating the Tax Base of Multinational Entities Based on Real Economic Indicators of Benefit and Burden, 22 Duke Journal of Comparative & International Law 425-449 (2012)
Available at: https://scholarship.law.duke.edu/djcil/vol22/iss3/6