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Author : Dr Vincenzo Ruggiero,Nigel South
Publisher : Routledge
Page : 229 pages
File Size : 53,6 Mb
Release : 1995
Category : Business & Economics
ISBN : 1857281020
Author : Anonim
Publisher : Unknown
Page : 716 pages
File Size : 52,6 Mb
Release : 2002
Category : Administrative law
ISBN : UOM:39015066510226
Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.
Author : Anonim
Publisher : Unknown
Page : 704 pages
File Size : 51,6 Mb
Release : 2002
Category : Administrative law
ISBN : STANFORD:36105060889693
The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.
Author : 邬展霞编著
Publisher : BEIJING BOOK CO. INC.
Page : 338 pages
File Size : 45,6 Mb
Release : 2021-11-11
Category : Business & Economics
ISBN : 8210379456XXX
本书通过对西方发达国家庭审案例的搜集和对西方文献的追踪，对无形资产跨国贸易与转让进行研究，叙述了无形资产转让定价的基本概念与原则、美国无形资产转让定价税法规制演变历程、转让定价的无形资产何时存在等内容。
Author : Anonim
Publisher : Government Printing Office
Page : 880 pages
File Size : 41,5 Mb
Release : 2011-06-09
Category : Electronic
ISBN : 0160884187
The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government.
Author : Anonim
Publisher : Government Printing Office
Page : 900 pages
File Size : 43,9 Mb
Release : 2012-07-10
Category : Electronic
ISBN : 0160907373
Author : Robert Feinschreiber
Publisher : John Wiley & Sons
Page : 338 pages
File Size : 49,9 Mb
Release : 2004-03-01
Category : Business & Economics
ISBN : 9780471651239
Advanced praise for Transfer Pricing Methods "Feinschreiber and a team of renowned executives have provided the definitive transfer-pricing guide to this challenging area. At a time when many companies are reviewing documents, policies, and procedures, it's wonderful to have a concise, clearly written reference focused on what may be the most critical corporate tax issue." -Charles R. Goulding, Managing Director, Tax Cooper Industries, Inc. "It is refreshing to find a treatise on transfer pricing that combines practical business considerations, economic theory, and a discussion of technical tax rules in a way that is meaningful not only for large corporate enterprises but also small and medium-sized businesses." -Vikram A. Gosain, JD, CPA, Director of Transfer Pricing General Electric Capital Corporation "This well-written book will be useful both to attorneys new to the practice area and to older hands. It includes very helpful discussions on valuation issues that will be particularly useful for in-house counsel and accountants." -Joseph C. Mandarino, Partner Troutman Sanders, LLP "Feinschreiber and his contributors have cogently explained hundreds of useful facets in the transfer pricing field that have taken others volumes to articulate. The busy professional should consider this book in his or her quest for knowledge in the scintillating tax specialty." -Charles L. Crowley, Partner ITS/Customs and International Trade Practice, Ernst & Young, LLP "Transfer Pricing Methods . . . should become a standard tool for every owner-managed and mid-cap multinational." -Enrique MacGregor, Principal-in-Charge, Transfer Pricing Services Grant Thornton LLP "Bob's vast experience in transfer pricing matters has again been captured between the covers of a book. Thank you, Bob, and your contributing colleagues, for producing another valuable helpmate." -Alan Getz, Vice President and General Manager, Tax Mitsui & Co., Inc. (U.S.A.) "Feinschreiber's current publication is a practical handbook that presents transfer pricing tools that can assist tax professionals of mid-sized companies to optimize profits, manage cash flows, and moderate taxes in a defensible manner." -Per H. Hasenwinkle, National Practice Leader, Transfer Pricing BDO Seidman, LLP
Author : Jens Wittendorff
Publisher : Kluwer Law International B.V.
Page : 914 pages
File Size : 44,8 Mb
Release : 2010-01-01
Category : Law
ISBN : 9789041132703
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.
Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 892 pages
File Size : 48,7 Mb
Release : 2015
Category : Government publications
ISBN : UFL:31262092965846
Special edition of the Federal register, containing a codification of documents of general applicability and future effect as of April 1 ... with ancillaries.
Author : Robert J. Peroni,Charles H. Gustafson,Richard Crawford Pugh
Publisher : CCH
Page : 2356 pages
File Size : 41,6 Mb
Release : 2008
Category : Corporations, Foreign
ISBN : 0808018752
Compiled by a team of distinguished law professors, the 2008-2009 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office -- and between classroom and dorm. The book features a reader-friendly large 7-1/4 x 10 format with new larger type fonts for enhanced readability.
Author : Anonim
Publisher : Government Printing Office
Page : 878 pages
File Size : 53,8 Mb
Release : 2010-07-29
Category : Electronic
ISBN : 0160854016
Author : Vincenzo Ruggiero,Nigel South
Publisher : Routledge
Page : 238 pages
File Size : 49,5 Mb
Release : 2016-07-22
Category : Medical
ISBN : 9781134213382
First Published in 1995. This book is concerned with the topical and important subject of drug use, within the equally topical and important context of the changes occurring within European societies. The chapters in this book chart and discuss the growth of drug use in Europe (particularly use of heroin and more recently cocaine) and relate such changes to socio-cultural and political shifts.
Author : Tammy C. Ayres,Craig Ancrum
Publisher : Taylor & Francis
Page : 434 pages
File Size : 42,9 Mb
Release : 2023-07-31
Category : Social Science
ISBN : 9781351010221
This book examines the drug dealer in contemporary society from an interdisciplinary perspective and considers the increasingly blurred demarcation between illegitimate and legitimate drug markets. It explores the motives and drivers of those involved in drug supply and dispels common and stereotypical myths and misconceptions surrounding illegal drug markets and those who operate within them. The drug dealer has become one of our foremost contemporary ‘folk devils’. Those who trade in substances prohibited by law are the subject of array of inaccurate myths and urban legends. Criminology has tended either to shoehorn drug dealers into neat typologies or portray them as ‘victims’ of an uncaring, predatory post-modern society. In reality, we know relatively little about the complex and diverse world of drug markets and our concentration inevitably falls on low-end ‘retail’ dealers who operate in the most visible sectors of the illegal economy. Bringing together an international group of experts, this book considers perspectives from around the world, including UK, USA, South America, Spain, India and Australia. This book will be of interest to students and researchers across criminology, law, sociology, criminal justice and public health, and will be essential reading for those taking courses on drugs, drug markets and substance misuse.
Author : Sayaka Fukumi
Publisher : Routledge
Page : 292 pages
File Size : 51,7 Mb
Release : 2016-05-23
Category : Political Science
ISBN : 9781317164890
The post-Cold War world has seen the emergence of new kinds of security threats. Whilst traditionally security threats were perceived of in terms of military threats against a state, non-traditional security threats are those that pose a threat to various internal competencies of the state and its identity both home and abroad. The European Union and the United States have identified Latin American cocaine trafficking as a security threat, but their policy responses to it have differed. This book examines the ways in which the EU and the US have conceptualized this threat. Furthermore, it explores the impact of cocaine trafficking on four state functions - economic, political, public order and diplomatic - in order to explain why it has become 'securitized'. Appealing to a variety of university courses, this book is especially relevant to security studies and European and US policy analysis, as well as criminology and sociology.
Author : Anonim
Publisher : Unknown
Page : 1822 pages
File Size : 46,5 Mb
Release : 1995
Category : Income tax
ISBN : MINN:31951D01138633F