Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 28
Book Description
Commissioner of Internal Revenue V. Hales
Commissioner of Internal Revenue V. Hales
Internal Revenue Bulletin
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 1130
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.
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 1130
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
Author: United States. Supreme Court
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 868
Book Description
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 868
Book Description
Catalogue of the Public Documents of the ... Congress and of All Departments of the Government of the United States for the Period from ... to ...
Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1328
Book Description
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1328
Book Description
Reports of the United States Board of Tax Appeals
Author: United States. Board of Tax Appeals
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 1636
Book Description
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 1636
Book Description
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
Author: United States. Superintendent of Documents
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 2662
Book Description
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 2662
Book Description
Reports of the U.S. Board of Tax Appeals
Author: United States. Board of Tax Appeals
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1646
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1646
Book Description
Applying the Arm's Length Principle to Intra-group Financial Transactions
Author: Robert Danon
Publisher: Kluwer Law International B.V.
ISBN: 9403540354
Category : Law
Languages : en
Pages : 1053
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.
Publisher: Kluwer Law International B.V.
ISBN: 9403540354
Category : Law
Languages : en
Pages : 1053
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.
Cases Argued and Decided in the Supreme Court of the United States
Author: United States. Supreme Court
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 2232
Book Description
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 2232
Book Description