Tax Underpayments By U S Subsidiaries Of Foreign Companies
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Tax Underpayments By U S Subsidiaries Of Foreign Companies
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1991
Tax Underpayments By U S Subsidiaries Of Foreign Companies written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Corporations, Foreign categories.
Tax Underpayments By U S Subsidiaries Of Foreign Companies
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1991
Tax Underpayments By U S Subsidiaries Of Foreign Companies written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Subsidiary corporations categories.
The Breakdown Of Irs Tax Enforcement Regarding Multinational Corporations
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Author : United States. Congress. Senate. Committee on Governmental Affairs
language : en
Publisher:
Release Date : 1993
The Breakdown Of Irs Tax Enforcement Regarding Multinational Corporations written by United States. Congress. Senate. Committee on Governmental Affairs and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Business & Economics categories.
Transfer Pricing And Valuation In Corporate Taxation
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Author : Elizabeth King
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-05-08
Transfer Pricing And Valuation In Corporate Taxation written by Elizabeth King and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-05-08 with Law categories.
Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax p- poses. It addresses issues that often mean millions of dollars to in- vidual corporations, and a significant fraction of the federal gove- ment’s revenue base. These disparities between law, regulations, and administrative practice are concerning on a number of grounds. First, they - pose considerable economic costs by inducing corporations to engage in a variety of “rent-seeking” activities designed to reduce their - pected tax liabilities, and by requiring the IRS to devote still more to enforcement efforts that are very often futile. Second, they are in- ; herently undemocratic. Administrative practice is currently ad hoc by relying on dispute resolution procedures that can and do yield very different settlements on disputed tax issues from one case to another, the IRS often ends up treating similarly situated cor- rations very differently. Moreover, to the extent that the disp- ity between statute and implementation reflects the IRS’s failure to carry out Congress’ will, the laws passed by duly elected officials are effectively being superseded by administrative procedure, developed incrementally by individuals who are not answerable to an electorate.
The Taxation Of Multinational Corporations
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Author : Joel Slemrod
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
The Taxation Of Multinational Corporations written by Joel Slemrod and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.
The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer paper has not been previously published. Altshuler and Mintz examine one aspect of the 1986 u. s. Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U. S. ) and foreign-source income. In the absence of rules, a parent with excess credits could reduce U. S. tax liability by allocating interest expense toward itself; thus reducing its taxable domestic income without any compensating increase in either the U. S. tax due on foreign-source income or the foreign tax due (which is independent of U. S. rules).
Coordinated Examination Program Cep
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Author :
language : en
Publisher:
Release Date : 1991
Coordinated Examination Program Cep written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Tax administration and procedure categories.
Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And Kazakhstan
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Author : United States. Congress. Senate. Committee on Foreign Relations
language : en
Publisher:
Release Date : 1995
Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And Kazakhstan written by United States. Congress. Senate. Committee on Foreign Relations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.
The Multinational Enterprise And Legal Control
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Author : Cynthia Day Wallace
language : en
Publisher: Martinus Nijhoff Publishers
Release Date : 2002-04-02
The Multinational Enterprise And Legal Control written by Cynthia Day Wallace and has been published by Martinus Nijhoff Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-04-02 with Law categories.
This long-awaited new book from Cynthia Day Wallace picks up the thread of her best-selling "Legal Control of the Multinational Enterprise: National Regulatory Techniques and the Prospects for International Controls," In the present work she applies herself to legal and pragmatic aspects of control surrounding MNE operations. The primary focus is on legal and administrative techniques and measures practised by host states to control - transparently or less so - foreign MNE activity within their territories, or even extraterritorially when effects are felt within national boundaries. The primary geographic focus is the six most investment-intensive industrialized states (namely, Canada, France, Germany, Japan, the United States and the United Kingdom). At the same time an important message of the present study is precisely the implication for the developing countries as well as for the emerging market economies of central and eastern Europe - and even Asian nations besides Japan, because it is the sharing of this very 'experience of years' that can best serve to facilitate a fuller participation on the part of the up-and-coming economies in the same global market place.
Explanation Of Proposed Income Tax Treaty Between The United States And The French Republic
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Author : United States. Congress. Senate. Committee on Foreign Relations
language : en
Publisher:
Release Date : 1995
Explanation Of Proposed Income Tax Treaty Between The United States And The French Republic written by United States. Congress. Senate. Committee on Foreign Relations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.
Distributed to some depository libraries in microfiche.
Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And Ukraine
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Author : United States. Congress. Senate. Committee on Foreign Relations
language : en
Publisher:
Release Date : 1995
Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And Ukraine written by United States. Congress. Senate. Committee on Foreign Relations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.
Distributed to some depository libraries in microfiche.