释义 |
Publ 3218 Publ 3218A report that the IRS published in 1999 outlining the loss of tax revenue due to transfer pricing, which is the practice of reallocating U.S.-sourced income and deductions to a non-U.S. corporation, which does not pay U.S. taxes. The report estimated that the U.S. lost $2.8 billion in revenue each year due to transfer pricing. |