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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](https://books.google.com/books/content/images/frontcover/7DiFjgEACAAJ?fife=w80-h100)
Author: 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](https://books.google.com/books/content/images/frontcover/nankLaLqC18C?fife=w80-h100)
Author: Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal
Author: 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
Author: United States. Congress. Joint Committee on TaxationPublisher:
ISBN:
Category : Budget
Languages : en
Pages : 262
Book Description
Joint Committee Print, Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal Part Two:, ... September 2009
Author: Publisher: Government Printing Office
ISBN:
Category :
Languages : en
Pages : 148
Book Description
Joint Committee Print, Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal Part One:, ... September 2009
Author: Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal
Author: Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal: Business tax provisions
Author: United States. Congress. Joint Committee on TaxationPublisher:
ISBN:
Category : Budget
Languages : en
Pages : 146
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.
Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal
Author: United States. Congress. Joint Committee on TaxationPublisher: Government Printing Office
ISBN:
Category :
Languages : en
Pages : 260
Book Description