Author: National Tax AssociationPublisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 712
Book Description
State and Local Taxation
Author: National Tax AssociationPublisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 712
Book Description
The Bulletin of the National Tax Association
Author: National Tax AssociationPublisher:
ISBN:
Category : Law
Languages : en
Pages : 616
Book Description
Model Rules of Professional Conduct
Author: American Bar Association. House of DelegatesPublisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Bulletin
Author: Bulletin
Author: United States. Office of EducationPublisher:
ISBN:
Category : Education
Languages : en
Pages : 1058
Book Description
An Assessment of Global Formula Apportionment
Author: Ruud A. de MooijPublisher: International Monetary Fund
ISBN: 1513516256
Category : Business & Economics
Languages : en
Pages : 41
Book Description
Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative to the current international tax regime that is based on separate accounting. It highlights major advantages, such as the elimination of profit shifting within multinational groups; and it discusses new distortions and the impact on tax competition. The analysis exploits different datasets to assess the direct revenue implications for individual countries under alternative formulas. The distributional effects across countries are found to be large, reflecting major discrepancies between where profits are currently attributed and where factors of production are located or sales take place. The largest losses appear in investment hubs (i.e. countries with a disproportionate ratio of foreign direct investment to GDP), while several large advanced countries are likely to gain. Developing countries gain most likely if employment receives a large weight in the formula; they also tend to benefit, on average, from a formula based on sales by destination.
Nominations of Alicia Munnell, Michael Levy, Jeffrey Shafer, Margaret Milner Richardson, and George Weise
Author: United States. Congress. Senate. Committee on FinancePublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104
Book Description
Report
Author: Michigan State LibraryPublisher:
ISBN:
Category :
Languages : en
Pages : 460
Book Description
Proceedings of the ... Annual Conference on Taxation Held Under the Auspices of the National Tax Association-Tax Institute of America
Author: National Tax Association-Tax Institute of AmericaPublisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 764
Book Description
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
Bulletin - Bureau of Education
Author: United States. Bureau of EducationPublisher:
ISBN:
Category : Education
Languages : en
Pages : 938
Book Description