Commissioner of Internal Revenue V. Hales

Commissioner of Internal Revenue V. Hales PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 28

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Commissioner of Internal Revenue V. Hales

Commissioner of Internal Revenue V. Hales PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 28

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Book Description


Commissioner of Internal Revenue V. Hales

Commissioner of Internal Revenue V. Hales PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 40

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Catalogue of the Public Documents of the ... Congress and of All Departments of the Government of the United States for the Period from ... to ...

Catalogue of the Public Documents of the ... Congress and of All Departments of the Government of the United States for the Period from ... to ... PDF Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1328

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Internal Revenue Bulletin

Internal Revenue Bulletin PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 1130

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Book Description
A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court.

United States Reports

United States Reports PDF Author: United States. Supreme Court
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 868

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Applying the Arm's Length Principle to Intra-group Financial Transactions

Applying the Arm's Length Principle to Intra-group Financial Transactions PDF Author: Robert Danon
Publisher: Kluwer Law International B.V.
ISBN: 9403540354
Category : Law
Languages : en
Pages : 1053

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Book Description
It is well known that intercompany financing arrangements have become increasingly subject to scrutiny in contexts of applying transfer pricing and anti-tax avoidance-related rules. With contributions by more than 50 leading global transfer pricing and international tax experts from law firms, multinational enterprises, academia, and tax administrations, this book provides unparalleled insights into the application of the Arm’s Length Principle to different types of financial transactions, application of anti-avoidance rules to various intra-group financial arrangements as well as the business value creation process and the dispute management landscape that underlie intra-group financial transactions. With in-depth analysis of the legislation and market developments that fuel the diverse range of financing options available to market participants – and loaded with practical examples and case studies that cover the legal and economic considerations that arise when analysing intra-group finance – the contributors examine such topics and issues as the following: national anti-abuse rules applicable to financial transactions; tax treaty issues; role of credit ratings and impact of implicit support; loans, cash pooling, financial guarantees; transfer pricing aspects of performance guarantees; ‘mezzanine’ financing; considerations for crypto financing; impact of crises situations such as COVID-19; how treasury operations can be structured in a group and the decision-making process involved; how hedges offset or mitigate risks; how to apply the arm’s length principle to factoring and captive insurance transactions; comparability analysis for various transactions; special considerations for transactions carried out by a permanent establishment; EU state aid and its interaction with transfer pricing rules; dispute prevention and resolution tools under the OECD, UN, and EU frameworks; and developing countries’ perspectives, focusing on Brazil, India, and South Africa. Given the challenges facing taxpayers and tax authorities alike, this book will prove an immeasurably valuable reference guide to support tax practitioners, tax administrations, and tax scholars in developing standards and policies in dealing with intra-group financing issues.

Expert Witnessing in Forensic Accounting

Expert Witnessing in Forensic Accounting PDF Author: Walter J. Pagano
Publisher: R.T. Edwards, Inc.
ISBN: 9781930217140
Category : Business & Economics
Languages : en
Pages : 204

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Book Description
Selected readings from experienced practitioners and leading academics developed to provide practical advice to consulting and expertizing accountants, and the attorneys that engage their services. Topics are wide-ranging, from tips on courtroom attire to legal theories underlying Daubert, and include: testifying do's and don'ts; first-hand suggestions for case preparation, management, and success; roles of expert as consultant and witness; anticipation of varieties of Daubert challenges and cross-examination techniques; understanding independence, methodology, reporting, and advocacy; deposition and cross-examination strategies; and considerations regarding priviledged information and communications.

Reports of the United States Board of Tax Appeals

Reports of the United States Board of Tax Appeals PDF Author: United States. Board of Tax Appeals
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 1636

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Catalogue of the Public Documents of the [the Fifty-third] Congress [to the 76th Congress] and of All Departments of the Government of the United States

Catalogue of the Public Documents of the [the Fifty-third] Congress [to the 76th Congress] and of All Departments of the Government of the United States PDF Author: United States. Superintendent of Documents
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 3260

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Cases Argued and Decided in the Supreme Court of the United States

Cases Argued and Decided in the Supreme Court of the United States PDF Author: United States. Supreme Court
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 2232

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Book Description