Author: GeorgiaPublisher:
ISBN:
Category : Law
Languages : en
Pages : 584
Book Description
Code of Georgia Annotated
Author: GeorgiaAdvanced Taxation (FAs 92).
Author: Chartered Association of Certified Accountants (Great Britain)Publisher:
ISBN: 9780862776435
Category : Taxation
Languages : en
Pages : 530
Book Description
Monthly Catalog of United States Government Publications
Author: United States Tax Reporter
Author: Park's Annotated Code of the State of Georgia, 1914
Author: GeorgiaProfit Shifting and Tax Base Erosion
Author: Danuše NerudováPublisher: Springer Nature
ISBN: 3030749622
Category : Business & Economics
Languages : en
Pages : 227
Book Description
This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand – profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.
Moody's OTC Industrial Manual
Author: Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 2074
Book Description
Companies traded over the counter or on regional conferences.
International Business Taxation
Author: Sol PicciottoPublisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 424
Book Description
This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.
Congressional Record
Author: United States. CongressPublisher:
ISBN:
Category : Law
Languages : en
Pages : 1324
Book Description
Advance Pricing Agreements
Author: Michelle MarkhamPublisher: Kluwer Law International B.V.
ISBN: 9041140727
Category : Law
Languages : en
Pages : 377
Book Description
Transfer pricing (the pricing of cross-border intra-firm transactions between related parties) is now the top international tax issue faced by multinational enterprises. In an international taxation environment characterized by rigorous enforcement of transfer pricing documentation, disclosure, and audit processes, a need has arisen for multinationals to be cognizant of the impact of their ‘tax risk appetite’ on their relationship with taxation authorities and to be aware of how best to manage their transfer pricing arrangements. The most promising development has been the growing commitment to Advance Pricing Agreements (APAs) – arrangements made prospectively between a multinational taxpayer and one or more revenue authorities, agreeing on an appropriate set of criteria for the determination of the transfer pricing of the covered transactions over a period of time. This is the first book to offer expert insights on APAs from a practical perspective. By focusing on the United States and Australia, the two countries that were at the forefront of adopting APAs and whose wealth of experience over two decades confirms their APA programs as the global paradigms, the author is able to highlight the advantages and disadvantages of pursuing an APA and to shed light on the powerful efficacy of this strategy for avoiding transfer pricing disputes. In addition, the author enlists the views of revenue authorities, transfer pricing practitioners, and corporate counsel who deal with the realities of transfer pricing assessment and compliance on an ongoing basis, offering acute insight into how APAs really work in a practical way. This book contributes to the body of knowledge on APAs in the context of transfer pricing by providing in-depth scrutiny of the most important issues surrounding this critical area, and by examining innovations in APAs in the United States and in Australia. Its unmatched coverage will be welcomed by tax experts at law firms and multinational companies as well as by revenue officials, policymakers, and scholars and researchers in international taxation.