Author: Publisher:
ISBN:
Category :
Languages : en
Pages : 46
Book Description
Foglesong V. Commissioner of Internal Revenue
Author: Foglesong V. Commissioner of Internal Revenue
Author: Reports of the United States Tax Court
Author: United States. Tax CourtPublisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1270
Book Description
Reports of the Tax Court of the United States
Author: United States. Tax CourtPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1446
Book Description
Transfer Pricing and the Arm's Length Principle in International Tax Law
Author: Jens WittendorffPublisher: Kluwer Law International B.V.
ISBN: 9041132708
Category : Law
Languages : en
Pages : 914
Book Description
The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.
Internal Revenue Bulletin
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 968
Book Description
Internal Revenue Cumulative Bulletin
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 964
Book Description
Equal Employment Opportunity Commission V. Dowd & Dowd, Ltd
Author: Entertainment: Audit Technique Guide
Author: U.S. Internal Revenue ServicePublisher: Lulu.com
ISBN: 0359519873
Category : Reference
Languages : en
Pages : 118
Book Description
The purpose of this Entertainment Audit Technique Guide (ATG) is: To provide an overview of the activities encountered in examinations of individuals in the entertainment industry. To familiarize examiners with issues and terminology pertinent to individuals in the entertainment industry. To assist examiners with their examinations by providing audit techniques. This ATG should help reduce the time needed to examine returns of individuals in the entertainment industry by providing some background on the industry and the applicable tax law. While this guide covers a variety of situations and issues, it is not all-inclusive.
Federal Income Taxation
Author: Michael D. RosePublisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 972
Book Description
Rev. edition of : The law of Federal income taxation / by John C. Chommie. 2nd ed. 1973.
