Foglesong V. Commissioner of Internal Revenue

Foglesong V. Commissioner of Internal Revenue PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 16

Book Description

Reports of the Tax Court of the United States

Reports of the Tax Court of the United States PDF Author: United States. Tax Court
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1536

Book Description

Reports of the United States Tax Court

Reports of the United States Tax Court PDF Author: United States. Tax Court
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1270

Book Description

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

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.

U.S. Tax Cases

U.S. Tax Cases PDF Author: Commerce Clearing House
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1360

Book Description
Decisions originally reported currently in Standard federal tax service, Federal estate and gift tax service, and Federal excise tax reports.

Internal Revenue Cumulative Bulletin

Internal Revenue Cumulative Bulletin PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 964

Book Description

Internal Revenue Bulletin

Internal Revenue Bulletin PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 968

Book Description

Equal Employment Opportunity Commission V. Dowd & Dowd, Ltd

Equal Employment Opportunity Commission V. Dowd & Dowd, Ltd PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 52

Book Description

Corpus Juris Secundum

Corpus Juris Secundum PDF Author:
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 932

Book Description
Resource added for the Paralegal program 101101.

P-H Federal Taxes

P-H Federal Taxes PDF Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 908

Book Description

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