International Taxation: Transfer Pricing and Information on Nonpayment of Tax
GGD-95-101
Published: Apr 13, 1995. Publicly Released: May 11, 1995.
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Highlights
Pursuant to a congressional request, GAO provided information regarding transfer pricing issues and foreign-controlled corporations' (FCC) and U.S.-controlled corporations' (USCC) tax compliance, focusing on: (1) the Internal Revenue Service's (IRS) handling of transfer pricing issues through its examinations, appeals, and litigation functions; and (2) IRS use of available regulatory and procedural tools.
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CorporationsForeign corporationsForeign investments in USIncome taxesLitigationTax administrationTax evasionTax lawTax nonpaymentVoluntary compliance