TRANSFER PRICING: HISTORY AND APPLICATION OF REGULATIONS – CLIFTONLARSONALLEN LLP (2013) by root | Oct 20, 2022 | CliftonLarsonAllen LLP (2013)available at: http://www.claconnect.com/Tax/United-States-Transfer-Pricing-Tax-Regulations-ArmsLength-Standard-Tangible-Intangible-Property.aspx (accessed 19 June 2015).