Internal Revenue Code Section 482: Federal legislation governing transfer pricing between related entities to ensure arm's length transactions and prevent tax avoidance
Securities Exchange Act of 1934: Federal law regulating secondary trading of securities and requiring specific disclosures for publicly traded companies
Sarbanes-Oxley Act: Federal law establishing enhanced corporate governance and financial disclosure requirements for public companies
Foreign Corrupt Practices Act: Federal law prohibiting bribery of foreign officials and requiring proper accounting practices in international business
Sherman Antitrust Act and Clayton Act: Federal antitrust laws preventing monopolistic practices and protecting market competition
Federal Tax Consolidation Rules: Regulations governing how affiliated companies can file consolidated tax returns and manage intercompany transactions
State Corporate Laws: State-specific regulations governing corporate formation, operation, and governance within each jurisdiction
State Tax Regulations: State-specific tax rules affecting intercompany transactions and corporate tax obligations
State Licensing Requirements: State-specific permits and licenses needed for conducting business operations
State Securities Laws: State-level regulations (Blue Sky Laws) governing securities transactions and corporate finance
SEC Regulations: Federal securities regulations governing corporate disclosures, reporting, and compliance requirements
FASB Requirements: Financial Accounting Standards Board guidelines for accounting practices and financial reporting
OECD Guidelines: International standards for multinational enterprises regarding transfer pricing and cross-border transactions
BEPS Rules: Base Erosion and Profit Shifting framework preventing tax avoidance through international tax planning
Foreign Tax Treaties: Bilateral agreements between countries governing taxation of cross-border transactions and preventing double taxation
International Accounting Standards: Global accounting principles and standards affecting international business operations and reporting
Industry-Specific Regulations: Sector-specific rules and compliance requirements applicable to particular business industries
Corporate Governance Requirements: Internal corporate rules, bylaws, and approval processes governing intercompany relationships and transactions
