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Articles
1-96 out of 96 article(s)
| Title |
Author |
Type |
Date |
Words |
| The curse of capital flight. |
|
Essay |
Apr 1, 2013 |
634 |
| International tax issues for newly multinational corporations: a due-diligence perspective. |
Weber, Mindy Tyson |
|
Apr 1, 2013 |
1780 |
| Proposed amendments would change apportionment rules. |
Nevius, Alistair M. |
|
Nov 1, 2012 |
573 |
| Transfer pricing strategies and the impact on organizations. |
Tully, Brian |
|
Jul 1, 2012 |
2122 |
| Large business and international examination process changes. |
Chambers, Valrie |
|
Jan 1, 2012 |
1224 |
| Re-thinking first principles of transfer pricing rules. |
Burke, John J. |
|
Jan 1, 2011 |
5953 |
| The challenges of state transfer pricing. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2010 |
2234 |
| Transfer pricing: controlled services transactions. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2010 |
1050 |
| Policy framework for multinational, corporations in India-a historical, perspective. |
Dusanjh, Harpreet; Sidhu, A. S. |
|
Sep 1, 2010 |
8159 |
| Revised bill removes preferential tax for Taiwan-headquartered multinationals. |
|
|
Feb 24, 2010 |
304 |
| IRS's calculation of buy-in payment held unreasonable. |
Beavers, James A. |
|
Feb 1, 2010 |
1901 |
| Taiwan to levy foreign HQs flat 15% business income tax. |
|
Brief article |
Dec 28, 2009 |
204 |
| Overview of income taxes and other taxes on MNCs. |
|
|
Dec 1, 2009 |
640 |
| Headquarters of world-class multinationals eligible for 15% income tax. |
|
Brief article |
Nov 3, 2009 |
248 |
| Are multinationals living in a new world? The U.S. temporary cost sharing regulations. |
Garcia, Michelle; Herr, Thomas; Sanschagrin, Guy |
|
Mar 1, 2009 |
5000 |
| Taxing the financial income of multinational enterprises by employing a hybrid formulary and arm's length allocation method. |
Benshalom, Ilan |
|
Jan 1, 2009 |
20639 |
| Multinationals and VAT compliance in the United Kingdom. |
Meghjee, Kassim |
|
May 1, 2007 |
4095 |
| Dividend policy inside the multinational firm. |
Desai, Mihir A.; Foley, C. Fritz; Hines, James R., Jr. |
Report |
Mar 22, 2007 |
11282 |
| New subpart F lookthrough rules. |
Morrison, Richard |
|
Nov 1, 2006 |
1000 |
| Planning for the currency gap in dispositions of foreign subsidiaries. |
Arndt, Christopher |
|
Apr 1, 2006 |
1217 |
| Not all transfer-pricing rules are created equal. |
Nobre, Lionel Bonner |
|
May 1, 2005 |
956 |
| Forms of overseas operations. |
Shum, Michael G. |
|
Apr 1, 2005 |
5524 |
| Forms of overseas operations: this two-part article explores the major characteristics, advantages and disadvantages of the different types of entities for conducting business overseas. |
Shum, Michael G. |
|
Mar 1, 2005 |
3983 |
| Estimating marginal tax rates when entering foreign markets. |
Larkins, Ernest R. |
|
Oct 1, 2004 |
4144 |
| Estimating marginal tax rates when entering foreign markets. |
Larkins, Ernest R. |
|
Sep 1, 2004 |
3897 |
| The changing face of VAT. |
Walsh, Chris |
|
Sep 1, 2004 |
3996 |
| Statement before Senate Foreign Relations Committee on Dutch and Barbados treaties: September 24, 2004. |
|
|
Sep 1, 2004 |
1300 |
| Transfer pricing getting more scrutiny: a survey by Ernst & Young finds that government authorities are putting more attention and more resources to examining--and even auditing--transfer-pricing transactions. |
Kirwan, Karen |
|
May 1, 2004 |
1878 |
| TEI comments on proposed section 482 services regulations: December 22, 2003. |
|
|
Jan 1, 2004 |
11334 |
| Markers and musings: the proposed section 482 services regulations. |
Lewis, Patricia Gimbel |
|
Nov 1, 2003 |
6913 |
| EU PRESSING CONGRESS TO PASS TAX-REFORM BILL BY YEAR'S END. |
Ramey, Joanna |
|
Oct 13, 2003 |
460 |
| Tax payments by passthrough entities for nonresident owners. |
Beck, Allen M. |
|
Oct 1, 2003 |
524 |
| California's water's-edge taxation of international businesses: 2003 Update. |
Coffill, Eric J. |
|
Sep 1, 2003 |
4185 |
| Potential opportunity to increase FTC use. |
Smith, Annette B. |
|
Jul 1, 2002 |
447 |
| U.S. export rules in question; dispute over international trade agreements continues. |
Fiore, Nicholas J. |
|
May 1, 2002 |
574 |
| Nigeria: Blessed are not the tax dodgers; multinational oil companies wanting to pay less tax have merged their operations, but the Nigerian government says no, not here. (For the Record). |
Lokongo, Antoine |
Brief Article |
May 1, 2002 |
730 |
| TRANSFER PRICING: A Truly Global Concern. |
Yamada, Mito |
|
Nov 1, 2001 |
2005 |
| Tax Study: U.S. Firms At Disadvantage. |
|
Brief Article |
Oct 1, 2001 |
357 |
| WTO Rules Against U.S. Export Tax Law. |
Stone, Ben |
Brief Article |
Oct 1, 2001 |
970 |
| Global Corporations. |
|
Brief Article |
Mar 1, 2001 |
105 |
| Treasury's long-awaited Subpart F study breaks no new ground, touts ending deferral. |
Garrett-Nelson, LaBrenda |
|
Jan 1, 2001 |
5678 |
| The Appraisal Profession at the Cross Roads. |
MacCrate, James R.; Peterson, David L. |
|
Jul 1, 2000 |
3824 |
| "Check-the-box" prop., regs. - extraordinary transactions could cause extraordinary results. |
Zent, Brenda |
|
Jun 1, 2000 |
1068 |
| Affirmative use of entity structure in sourcing studies. |
Miller, Louis J. |
|
Sep 1, 1999 |
922 |
| The transfer price is right ... or is it? |
Wrappe, Steven C.; Milani, Ken; Joy, Julie |
|
Jul 1, 1999 |
1998 |
| Tax and accounting aspects of global expansion. |
Winkle, Gary M. |
|
Jun 1, 1999 |
5857 |
| Corporate tax freeloaders. |
Weissman, Robert |
|
Apr 1, 1999 |
809 |
| Collateral consequences of U.S. transfer pricing adjustments. |
|
|
Mar 1, 1999 |
2490 |
| IRS targets multinationals. |
Sheard, Tony J. |
|
May 1, 1998 |
2466 |
| Mapping out a tax plan. |
Dennis, Anita |
|
Sep 1, 1997 |
1379 |
| Public economics program meeting. |
|
|
Jun 22, 1997 |
1029 |
| Check-the-box: European options, U.S. and European consequences. |
Zink, William J. |
|
Feb 1, 1997 |
644 |
| Complex rules burden outbound transfers of tangibles and intangibles. |
McLeighton, Steven W. |
|
Feb 1, 1997 |
6472 |
| Final regs. clarify cost sharing of R & D expenditures. |
Picciano, Kenneth C. |
|
Jan 1, 1997 |
7206 |
| Sourcing losses. |
Young, Sophie |
Brief Article |
Jan 1, 1997 |
503 |
| Entering foreign markets - one step at a time. |
Benson, David M. |
|
Oct 1, 1996 |
2876 |
| IRS issues proposed regulations on allocation and apportionment of research and experimental expenditures. |
Goodman, Mark E. |
|
Sep 1, 1996 |
1133 |
| Dual resident company regulations: the mirror legislation provision. |
Young, Sophie |
Brief Article |
Aug 1, 1996 |
468 |
| Proposed section 863(b) regulations: sourcing of income from export sales. |
|
|
Jul 1, 1996 |
2789 |
| MNCs should start addressing sec. 404A issues. |
Windsor, Josh G. |
|
Jul 1, 1996 |
831 |
| Repeal of section 956A: excess passive assets. |
|
|
Jan 1, 1996 |
590 |
| Proposed revision of Revenue Procedure 65-17: adjustments required after a section 482 allocation. |
|
|
Jan 1, 1996 |
4920 |
| U.K. taxation: a quiet revolution. |
Dent, Christopher H. |
|
Jul 1, 1995 |
1205 |
| Unitary combined reporting for state income tax purposes - new developments. |
Dennen, Sylvia |
|
Jul 1, 1995 |
652 |
| Pending tax treaties and protocols. |
|
|
Mar 1, 1995 |
745 |
| OECD Draft Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. |
|
|
Jan 1, 1995 |
2181 |
| Pending U.S. tax treaties. |
|
|
Nov 1, 1994 |
676 |
| International taxation. |
Hines, James, Jr. |
|
Sep 22, 1994 |
4055 |
| Rent allocated to foreign corporation subject to gross income tax. |
Burge, Marianne |
Brief Article |
Jul 1, 1994 |
441 |
| Update on U.S. classification of U.K. LLCs. |
Blum, Richard A. |
|
May 1, 1994 |
488 |
| Unraveling the mysteries of Sec. 304 in international tax planning. |
Jacobsohn, R. Bruce |
|
Mar 1, 1994 |
5551 |
| Canadian release increases fears of U.S.-Canadian transfer pricing disputes. |
Bennett, Mary C. |
|
Mar 1, 1994 |
3045 |
| U.S. tax relief for foreign partners. |
Mezzo, Louis J. |
|
Feb 1, 1994 |
1386 |
| Tax Court rules on interest income and expense netting for determining deduction allocated between parent and DISC. |
Zink, William J. |
|
Feb 1, 1994 |
771 |
| Financing U.S. investments after the Revenue Reconciliation Act of 1993. |
Tuckner, Todd |
|
Feb 1, 1994 |
4955 |
| New U.S.-Netherlands treaty may adversely affect Netherlands holding company structures. |
Serota, Jack N. |
|
Jul 1, 1993 |
1435 |
| Investing in Eastern Europe through hybrid entities can ease U.S. FTC problems. |
Eigenbrode, Richard |
|
Jul 1, 1993 |
2056 |
| Clinton's tax plan: royalty and R&E provisions for multinationals. |
|
|
May 1, 1993 |
493 |
| Letter to President Clinton on Barclays case. |
|
|
May 1, 1993 |
837 |
| Over there. |
Fiore, Nicholas J. |
|
Apr 1, 1993 |
698 |
| Group claims Clinton will deter foreign investment. |
|
|
Mar 24, 1993 |
376 |
| An overview of corporate tax issues involving the European Community. |
Todd, Heidi I. |
|
Jan 1, 1993 |
1728 |
| Resolution of international tax disputes in and out of court: section 482 from the trial lawyer's view. |
Oates, Mark A. |
|
Jan 1, 1993 |
8021 |
| U.S. Model Income Tax Treaty. |
|
|
Jan 1, 1993 |
4727 |
| AICPA criticizes dual consolidated loss rules as unnecessarily restrictive. |
|
|
Sep 1, 1992 |
231 |
| Foreign tax reform bill. |
|
Brief Article |
Aug 1, 1992 |
484 |
| IRS loses Sundstrand - again. |
|
|
May 1, 1992 |
474 |
| Proposed section 367 regulations. |
|
|
Mar 1, 1992 |
4210 |
| 6038A guidance issued. |
Biebl, Andrew R. |
|
Feb 1, 1992 |
378 |
| To the water's edge: repeal of the worldwide unitary tax. |
Kleeschulte, Chuck |
Industry Overview |
Nov 1, 1991 |
2444 |
| Taxation and the future of offshore insurers. |
Larkins, Ernest R. |
|
Sep 1, 1991 |
2203 |
| Bring U.S. tax law into the 1990s. |
Mattson, Robert N. |
|
May 1, 1991 |
1119 |
| Creditability of Canada's proposed large corporations tax in foreign jurisdictions. |
|
|
Nov 1, 1989 |
490 |
| Why it is critical to reexamine global tax strategies. |
O'Leary, Patrick J. |
|
Sep 1, 1989 |
2871 |
| The Section 482 White Paper - a Canadian perspective. |
Boidman, Nathan |
|
Mar 22, 1989 |
13895 |
| Allocating interest and other expenses under Section 864(e). |
Richey, Keith S. |
|
Mar 22, 1989 |
9537 |
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