Mary Riley on Transfer Pricing and International Taxation: A Continuing Problem for Taxing Authorities (PDF)
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Taxpayers want to minimize their tax liability to the greatest extent possible. However, taxpayers who overzealously pursue this aim risk crossing the line separating permissible tax avoidance from impermissible tax evasion. In the realm of international business tax law, this issue is most pressing in the arena of transfer pricing, where the taxpayer is a multinational enterprise with corporate entities in several tax jurisdictions worldwide.
Mary Riley is a member of the bar in South Carolina and Illinois. A former associate attorney at Merritt, Flebotte, Wilson, Webb & Caruso, PLLC, a general practice law firm in Columbia, South Carolina, she has extensive experience analyzing legal issues in federal and state taxation. Ms. Riley earned her B.A. in anthropology from Beloit College, her M.A. and Ph.D. in cultural anthropology from Tulane University, and her J.D. from Northern Illinois University.
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