Browse Double taxation topic

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1-62 out of 62 article(s)

Title	Author	Type	Date	Words
Mauritius : India-Mauritius DTAC- Mauritius Requests an Early Meeting for Discussions.			Apr 21, 2012	394
Palestine,Sri Lanka : Sri Lanka Palestine sign two agreements.		Brief article	Apr 17, 2012	137
Double-tax trap in a sec. 338(h)(10) transaction.	Bailine, Rick; Urband, Theresa		Apr 1, 2012	1157
Wrong number: house rejects plan to kill telephone pole tax.	Sanders, Bob	Brief article	Feb 24, 2012	305
Swiss recognizes agreement on avoidance of double taxation with Taiwan.	Shen, Ben	Brief article	Dec 14, 2011	291
Common control and the delineation of the taxable entity.	Aikins, Michael		Dec 1, 2011	24788
Neither rules nor standards.	Dean, Steven A.		Dec 1, 2011	21192
TEI liaison meeting with Canada Revenue Agency on income tax questions.			Nov 1, 2011	5355
U.S. policy against treaty shopping - from Aiken Industries to anti-conduit regs: critical view of current double-step approach in light of tax treaties' objectives and purposes.	Castro, Leonardo F.M.		Sep 22, 2011	13931
Case study: excluding assets from a tax-free incorporation to avoid double taxation later.	Ellentuck, Albert B.		Sep 1, 2011	1915
When is a U.S. LLC a partnership for U.S. and U.K. tax purposes?	Bakale, Anthony S.		Aug 1, 2011	2372
Case study: capitalizing a corporation with loans from shareholders.	Ellentuck, Albert B.		May 1, 2011	1383
Planning considerations when converting a C corporation to an LLC.	Everett, John O.; Raabe, William A.; Hennig, Cherie J.		Feb 1, 2011	1093
Re-thinking first principles of transfer pricing rules.	Burke, John J.		Jan 1, 2011	5953
Getting cash into your business.	Feinberg, Steven A.		Dec 3, 2010	395
Choice of entity: benefits of a partnership.	Klahsen, Rick		Apr 1, 2010	1516
State taxation: the role of Congress in developing apportionment standards.			Mar 22, 2010	4155
LLCs, LLPs, and the passive loss rules.	Calderilla, Cecilia		Nov 1, 2009	1249
The convenience of the employer test: why we should reconsider the critique of New York's tax apportionment scheme.	Borie, Brian C.		Jun 22, 2009	15271
Growth at risk.		Brief article	May 1, 2009	309
Personal goodwill: alive and well?	Gruidl, Nick		Apr 1, 2009	1298
The puzzle of local double taxation: why do private community associations exist?	Nelson, Robert H.		Jan 1, 2009	9204
OECD discussion draft on new article 7 (business profits) of the OECD Model Tax Convention.	Muller, Johann		Jan 1, 2009	5975
Selected provisions of the Fifth Protocol to the U.S.-Canada Income Tax Treaty.	Carsalade, Rafael		Nov 1, 2008	1635
Treatment of loans to U.S. partners under the U.S.-Germany tax treaty.	Urbahns, Rudiger		Aug 1, 2008	623
Check-the-box regulations are valid.	Kreissl, Laura Jean; Pulliam, Darlene		Jul 1, 2008	640
Advance pricing agreements - a strategic tool in global transfer pricing management.	Canale, David J.; Wrappe, Steven C.		May 1, 2008	12138
The quest to tax interest income in a global economy: stages in the development of international income taxation.	Benshalom, llan		Jan 1, 2008	32052
Theory meets reality: the case of the double tax on material capital.	Turnier, William J.		Jun 22, 2007	23445
Proposed "technical taxpayer" regulations shut down guardian and reverse hybrid structures.	Rubinger, Jeffrey L.		Feb 1, 2007	4374
Sourcing the "unsourceable": the cost sharing regulations and the sourcing of affiliated intangible-related transactions.	Benshalom, Ilan		Jan 1, 2007	31044
Turning back the clock: taxpayers avoid general utilities repeal through rescission.	Petersen, Kagney		Jul 1, 2006	2557
Prevention of double deductions of a single loss: solutions in search of a problem.	Kahn, Douglas A.; Kahn, Jeffrey H.		Jun 22, 2006	22168
Taxing the global worker: three spheres of international social security coordination.	Christians, Allison		Jun 22, 2006	20528
Check-the-box: not always the right answer for certain foreign corporations.	Patelski, Robert		Apr 1, 2006	959
All of a piece throughout: the four ages of U.S. international taxation.	Avi-Yonah, Reuven S.		Sep 22, 2005	10071
Telecommuting to a N.Y. office can be doubly taxing.	Porter, Rebecca		Jun 1, 2005	707
FTC baskets reduced to two.	Zink, Bill		Feb 1, 2005	800
Interest expense allocation and apportionment options for FTC calculations.	Zink, Bill		Feb 1, 2005	766
Supercharged FTCs.	Gottschalk, Stefan		Feb 1, 2005	842
TEI comments on OECD attribution of profits draft: October 12, 2004.			Nov 1, 2004	5172
Statement before Senate Foreign Relations Committee on Dutch and Barbados treaties: September 24, 2004.			Sep 1, 2004	1300
Totalization agreements.	Nazir, Sadia		Sep 1, 2004	657
TEI comments on Dutch treaty protocol: July 8, 2004.			Jul 1, 2004	1067
Benefits from eliminating the double-taxation of dividends. (Forum on Emerging Issues).	Berner, Richard B.		Jan 1, 2003	1392
Relief from international double taxation.	Beck, Allen M.		Oct 1, 2002	1395
Determining the form of doing business in Canada; unexpected problems for companies operating as LLCs.	Fiore, Nicholas J.		Aug 1, 2002	626
Slippery corporations: how to capture their wealth. (Commentary).	Peirce, Neal R.	Brief Article	Jun 1, 2002	873
Cross-border stock options may result in double taxation.	Thomas, Jim		Mar 1, 1999	303
Avoiding double taxation - an employment tax savings opportunity.	Broomhead, Nick D.		Nov 1, 1998	1378
The long arm of the Canadian Goods and Services Tax.	Zink, Bill		Feb 1, 1998	432
Check-the-box: European options, U.S. and European consequences.	Zink, William J.		Feb 1, 1997	644
A political theory of corporate taxation.	Arlen, Jennifer; Weiss, Deborah M.		Nov 1, 1995	26002
Eliminate the double tax on dividends.	Sellers, Keith F.		Nov 1, 1994	2023
Limited liability: a business form worth considering.	Martin, Donald		Nov 1, 1994	2188
Court may not stop withholding on Australian lottery winners.	Wagenbrenner, Anne	Brief Article	Jun 1, 1994	327
Constructive dividends and intercorporate transfers: Mews turns back the hands of time.	Schnee, Edward J.; Burton, Hughlene A.		Aug 1, 1993	2499
U.S. Supreme Court vacates and remands Texas decision striking down tax on domestically owned cargo containers used in international shipping.	Mims-Velarde, Rebecca F.		Jun 1, 1993	394
The accumulated earnings tax: a practical approach to a subjective assessment.	Goldberg, Michael J.		Mar 1, 1993	3546
New AICPA position on corporate integration.	Ferguson, Carol B.		Feb 1, 1993	1939
Final regulations define resident alien.	Gajek, Marion		Nov 1, 1992	963
Selected Canadian litigation aspects of international pricing disputes: effect of proposed changes.	Borraccia, Salvador M.		Nov 1, 1992	5037