United States - Proposed Changes to US Transfer Pricing Law
- United States
- N. Anwar; A. Lin; T.P. Owens; D.R. Wright
- International Transfer Pricing Journal, 2010 (Volume 17), No 6
- 18 October 2010
This article presents a very brief history of US transfer pricing experience, followed by a short description of the current US transfer pricing environment; a summary of testimony presented to the US House Committee on Ways and Means concerning possible changes to Sec. 482 of the Internal Revenue Code as put forth by the Obama administration; and the authors’ comments.