Mansori, Kashif S.; Weichenrieder, Alfons J. - In: FinanzArchiv: Public Finance Analysis 58 (2001) 1, pp. 1-1
In the U.S., transfer-pricing regulations, which are designed to limit multinationals' profit shift activities, have been tightened in recent years. The new regulations have been enacted in response to concerns that foreign companies are not contributing adequate tax revenues. Against this...
