Abstract
This article looks at the possible ramifications for Ireland of the proposed legislative changes by the United States Internal Revenue Service (IRS) in relation to profit switching transfer pricing (PSTP).
| Original language | English |
|---|---|
| Pages (from-to) | 23-35 |
| Number of pages | 13 |
| Journal | The Irish Banking Review |
| Volume | 1993 |
| Issue number | autumn |
| Publication status | Published - 1993 |
Keywords
- IRS
- regulations
- foreign investment
- Ireland