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International Taxation: Transfer Pricing and Information on Nonpayment of Tax

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Report Type Reports and Testimonies
Report Date April 13, 1995
Report No. GGD-95-101
Subject
Summary:

This report provides recent data on transfer pricing issues and on tax compliance by foreign- and U.S.-controlled corporations. GAO discusses (1) the Internal Revenue Service's (IRS) recent experience in dealing with transfer pricing issues through its examinations, appeals, and litigation functions and (2) IRS' use of available regulatory and procedural tools. GAO also used 1990 and 1991 tax data to update its analysis of how many U.S.-controlled corporations and foreign-controlled corporations did not pay U.S. income taxes.

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