Which of the following sections of U.S.Internal Revenue Code govern how multinationals can set transfer prices for tax purposes?
A) Section 328
B) Section 382
C) Section 428
D) Section 482

Question

Quizplus · Accepted Answer

Section 482 of the U.S. Internal Revenue Code governs transfer pricing rules for multinationals. It allows the IRS to adjust prices and reallocate income between related entities to prevent tax avoidance through transfer pricing.

Which of the Following Sections of U