Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal, Part Three: Provisions Related to the Taxation of Cross-Border Income and Investment, September 2009, [Joint Committee Print]

Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal, Part Three: Provisions Related to the Taxation of Cross-Border Income and Investment, September 2009, [Joint Committee Print] PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal, Part Three: Provisions Related to the Taxation of Cross-Border Income and Investment, September 2009, [Joint Committee Print]

Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal, Part Three: Provisions Related to the Taxation of Cross-Border Income and Investment, September 2009, [Joint Committee Print] PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 258

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Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal

Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal PDF Author:
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 260

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Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal: Provisions related to the taxation of cross-border income and investment

Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal: Provisions related to the taxation of cross-border income and investment PDF Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 262

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Joint Committee Print, Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal Part Two:, ... September 2009

Joint Committee Print, Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal Part Two:, ... September 2009 PDF Author:
Publisher: Government Printing Office
ISBN:
Category :
Languages : en
Pages : 148

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Joint Committee Print, Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal Part One:, ... September 2009

Joint Committee Print, Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal Part One:, ... September 2009 PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 260

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Book Description


Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal

Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal PDF Author:
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 308

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Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal: Business tax provisions

Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal: Business tax provisions PDF Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 146

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Transfer Pricing and the Arm's Length Principle in International Tax Law

Transfer Pricing and the Arm's Length Principle in International Tax Law PDF Author: Jens Wittendorff
Publisher: Kluwer Law International B.V.
ISBN: 9041132708
Category : Law
Languages : en
Pages : 914

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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.

Description of Revenue Provisions Contained in the President's Fiscal Year 2011 Budget Proposal, August 16, 2010

Description of Revenue Provisions Contained in the President's Fiscal Year 2011 Budget Proposal, August 16, 2010 PDF Author: United States. Congress. Joint Committee on Taxation
Publisher: Joint Committee on Taxation
ISBN:
Category : Business & Economics
Languages : en
Pages : 532

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Book Description
NOTE: NO FURTHER DISCOUNT FOR THIS PRINT PRODUCT--OVERSTOCK SALE -- Significantly reduced list price This document, prepared by the staff of the Joint Committee on Taxation, provides a description and analysis of the revenue provisions modifying the Internal Revenue Code of 1986 (the "Code") that are contained in the President's fiscal year 2011 budget proposal, as submitted to the Congress on February 2010. The document generally follows the order of the proposals as included in the Department of the Treasury's explanation of the President's budget proposal. For each provision, there is a description of present law and the proposal (including effective date), a reference to relevant prior budget proposals or recent legislative action, and an analysis of policy issues related to the proposal.