Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 536
Book Description
Internal Revenue Bulletin
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 536
Book Description
Internal Revenue Cumulative Bulletin
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 1058
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.
Nominations of Robert S. Larussa, Jonathan Talisman, Ruth M. Thomas, and Lisa G. Ross
Author: United States. Congress. Senate. Committee on FinancePublisher:
ISBN:
Category : Government publications
Languages : en
Pages : 52
Book Description
Corporate Taxation in the Global Economy
Author: International Monetary Fund. Fiscal Affairs Dept.Publisher: International Monetary Fund
ISBN: 149830219X
Category : Business & Economics
Languages : en
Pages : 91
Book Description
The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities.
We are Better Than this
Author: Edward D. KleinbardPublisher: Oxford University Press, USA
ISBN: 019933224X
Category : Business & Economics
Languages : en
Pages : 545
Book Description
"A book which examines how government - which is to say, all of us, acting collectively - can make our country healthier, wealthier and happier, if we put government to useful work in those areas where it most productively complements our private markets"--Provided by publisher.
Insiders Guide to Key Committee Staff of the U. S. Congress 2009
Author: Suzanne StruglinskiPublisher: Bernan Press
ISBN: 1598883062
Category : Political Science
Languages : en
Pages : 788
Book Description
"The Almanac of the Unelected" is the leading source for information about Congressional staff: the essential individuals who help elected officials establish political positions on issues, craft legislation, and put policies in place. This new edition features in-depth profiles of more than 600 senior Congressional committee staff members.
Tax Practitioner Update
Author: Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal
Author: Time and Tax: Issues in International, EU, and Constitutional Law
Author: Werner HaslehnerPublisher: Kluwer Law International B.V.
ISBN: 9403501642
Category : Law
Languages : en
Pages : 434
Book Description
Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.