Author: United States. Department of the Treasury. Worldwide Unitary Taxation Working Group
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 156
Book Description
The Final Report of the Worldwide Unitary Taxation Working Group
Author: United States. Department of the Treasury. Worldwide Unitary Taxation Working Group
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 156
Book Description
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 156
Book Description
Unitary Tax
Author: United States. Congress. Senate. Committee on Foreign Relations. Subcommittee on International Economic Policy
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 456
Book Description
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 456
Book Description
Review of Unitary Method of Taxation
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 436
Book Description
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 436
Book Description
Oversight of IRS and Justice Department prosecution of several tax cases
Author: United States. Congress. Senate. Committee on Finance Subcommittee on Oversight of the Internal Revenue Service
Publisher:
ISBN:
Category :
Languages : en
Pages : 858
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 858
Book Description
Transfer Pricing and the Arm's Length Principle in International Tax Law
Author: Jens Wittendorff
Publisher: 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.
Publisher: 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.
State Taxation
Author: United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 72
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 72
Book Description
Blumberg on Corporate Groups
Author: Phillip I. Blumberg
Publisher: Wolters Kluwer
ISBN: 0735542066
Category : Law
Languages : en
Pages : 5804
Book Description
This new five volume "Second Edition" of "Blumberg on
Publisher: Wolters Kluwer
ISBN: 0735542066
Category : Law
Languages : en
Pages : 5804
Book Description
This new five volume "Second Edition" of "Blumberg on
Treasury, Postal Service, and General Government Appropriations for Fiscal Year 1986
Author: United States. Congress. Senate. Committee on Appropriations. Subcommittee on Treasury, Postal Service, and General Government
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 1142
Book Description
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 1142
Book Description
Cumulative Digest of United States Practice in International Law
Author:
Publisher:
ISBN:
Category : International law
Languages : en
Pages : 1468
Book Description
Publisher:
ISBN:
Category : International law
Languages : en
Pages : 1468
Book Description
Financing State and Local Governments
Author: J. Richard Aronson
Publisher: Brookings Institution Press
ISBN: 9780815716273
Category : Business & Economics
Languages : en
Pages : 298
Book Description
State and local governments are at a financial crossroads. As the federal government attempts to reduce its deficits, state governments will have to provide a greater share of support for mandatory social programs. Local governments face demands for new initiatives in education and for civic improvements. Both have obligations to employee pension plans that are large and still relatively untested. Running counter to these claims on state and local budgets is a voter effort to limit the amounts that governments may tax or spend. This fourth edition of James A. Maxwell's classic and widely acclaimed book will help both layman and lawmaker understand the choices open to their governments. It provides a lucid, nontechnical analysis of state and local finance. It gives concise descriptions of the taxes, grants, debt issues, and user charges that finance state and local government and discusses their relative virtues and drawbacks. It traces the history of state and local finance and presents statistical data on expenditures, federal aid, revenue from taxes and user charges, debt, and pension funds. The new edition, in recognition of changes since the mid-1970s, also includes a separate chapter on financing education and broadened analyses of federal grant programs, employee retirement systems, and nonguaranteed municipal debt.
Publisher: Brookings Institution Press
ISBN: 9780815716273
Category : Business & Economics
Languages : en
Pages : 298
Book Description
State and local governments are at a financial crossroads. As the federal government attempts to reduce its deficits, state governments will have to provide a greater share of support for mandatory social programs. Local governments face demands for new initiatives in education and for civic improvements. Both have obligations to employee pension plans that are large and still relatively untested. Running counter to these claims on state and local budgets is a voter effort to limit the amounts that governments may tax or spend. This fourth edition of James A. Maxwell's classic and widely acclaimed book will help both layman and lawmaker understand the choices open to their governments. It provides a lucid, nontechnical analysis of state and local finance. It gives concise descriptions of the taxes, grants, debt issues, and user charges that finance state and local government and discusses their relative virtues and drawbacks. It traces the history of state and local finance and presents statistical data on expenditures, federal aid, revenue from taxes and user charges, debt, and pension funds. The new edition, in recognition of changes since the mid-1970s, also includes a separate chapter on financing education and broadened analyses of federal grant programs, employee retirement systems, and nonguaranteed municipal debt.