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Brand: The Gale Group Format: HTML Label: National Tax Association Manufacturer: National Tax Association Number Of Pages: 15 Publication Date: September 01, 1993 Publisher: National Tax Association Release Date: July 28, 2005 Studio: National Tax Association Browse for similar items by category: Click to Display Editorial Review: Product Description: This digital document is an article from National Tax Journal, published by National Tax Association on September 1, 1993. The length of the article is 4420 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser. From the supplier: The federal government's use of the arm's length method of taxing transfer pricing is deficient, and it should be replaced by formula apportionment schemes used by state governments. Arm's length standards cause revenue loss, waste resources in complex tax planning, foster transfer pricing manipulations of multinationals and avoid uniform international standards. By contrast, several states have successfully used the international formula apportionment method for corporate income taxation. Citation Details Title: The state solution to the federal government's international transfer pricing problem. (Symposium: New Directions in Tax Policy) Author: Dan R. Bucks Publication: National Tax Journal (Refereed) Date: September 1, 1993 Publisher: National Tax Association Volume: 46 Issue: n3 Page: 385-392 Distributed by Thomson Gale 
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