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1-148 out of 148 article(s)
Title Author Type Date Words
Transfer pricing pitfalls and concerns. Sep 15, 2020 889
Is this the current thinking on documentation? Aug 17, 2020 1161
Guiding decrees needed to fight with transfer pricing. Jul 7, 2020 821
TEI Files Comments Regarding the Platform for Collaboration on Tax's Draft Transfer Pricing Toolkit. Jan 1, 2020 1540
Australia Upstream Fiscal and Regulatory Guide 2019 - Presently the World's Second Liquefied Gas Exporter. Dec 17, 2019 662
Guide to transfer pricing rules. Nov 23, 2019 455
Business guide to transfer pricing rules. Nov 17, 2019 485
STABILIZING "PILLAR ONE": CORPORATE PROFIT REALLOCATION IN AN UNCERTAIN ENVIRONMENT. Grinberg, Itai Sep 22, 2019 23140
Ninth Circuit overturns Tax Court's invalidation of transfer-pricing regs: Stock-based compensation is held includible in a cost-sharing agreement. Pirrone, Maria M. Sep 1, 2019 782
Deconstructing MAP and APA: Increased demand, new requirements to engage with IRS Examination, and efforts to come to terms with untested provisions of the TCJA have stretched APMA resources. Breen, John; Schiller, Sonja; Osborn, Jason Sep 1, 2019 6195
The Proper Role of the Tax Department in an MNE's Intercompany Transaction Framework: The tax department typically houses a company's expertise in transfer pricing and is a major consumer of intercompany transaction details, but its responsibility for nonnative intercompany transaction functions can lead to significant risk and incremental income tax exposure. Goldberg, Richard Cover story Jul 1, 2019 1604
Saudi Arabia Transfer Pricing Bylaws: Key Questions Answered. Reprint May 28, 2019 2207
Directorate general of transfer pricing set to be disbanded. Jan 26, 2019 315
Deloitte: Transfer Pricing Lands in the Middle East. Jan 14, 2019 431
TEI Comments on Scope of Revisions to OECD Transfer Pricing Guidelines. Sep 1, 2018 1527
CLOUD COMPUTING AND CROSS-BORDER TRANSFER PRICING: IMPLICATIONS OF RECENT OECD AND AUSTRALIAN TRANSFER PRICING LAWS ON CLOUD RELATED MULTINATIONAL ENTERPRISES AND POSSIBLE SOLUTIONS. Tian, George Yijun Mar 22, 2018 21263
Anatomy of a Multijurisdictional Dispute: Recent tax reform presents additional considerations. Williamson, Joel; Kittle, Brian; Osborn, Jason; Horne, John Mar 1, 2018 2610
TEI Comments on OECD Discussion Draft Regarding Revised Profit Split Guidance. Parsons, Giles; Shreck, Ben Jan 1, 2018 4840
TEI Comments on Taxation of Offshore Indirect Transfer. Parsons, Giles; Shreck, Ben Jan 1, 2018 3808
Catherine Gallagher. Interview Nov 1, 2017 738
Amazon wins multimillion-dollar transfer-pricing dispute with IRS. Nevius, Alistair Jun 1, 2017 542
Taxpayer wins big in transfer-pricing dispute. Beavers, James A. Aug 1, 2016 2673
TEI comments on proposed country-by-country reporting regulations. Pollard, Mark; Shreck, Benjamin Jul 1, 2016 2831
Profit shifting: effectively connected income and financial statement risks; multinational corporations could be subject to high levels of tax on effectively connected income. Kelley, Thomas J.; Koontz, David L.; Kadet, Jeffery M. Feb 1, 2016 3850
Are you considering an advance pricing agreement? Companies need to conduct benefit analysis to determine if APA is best approach. Wrappe, Steven C. Jan 1, 2016 2458
IRS issues updated guidance on requesting and obtaining an APA. McAlonan, Richard J.; Canale, David Jan 1, 2016 1186
Taxation of outbound transfers of foreign goodwill or going concern value under secs. 367(a) and (d). Murillo, Jose; Waimon, David; Carr, J. Russell; Scanlon, Gary; Haugen, Gunnar Jan 1, 2016 3534
Temporary regs. under sec. 482 coordinate transfer pricing rules with other Code provisions. Camillo, Jay L.; Christman, Kenneth P., Jr. Jan 1, 2016 986
BEPS Action 7: preventing the artificial avoidance of permanent establishment status. Alajbegu, Jim; Gillum, Shaun; Niculae, Chip; Rudman, Erik Oct 1, 2015 1063
BMC software: a hidden holding on the weight afforded to published guidance. Lardinois, Ryan; Heroux, Mark Oct 1, 2015 1328
TEI comments on BEPS Action 8: CCAs. Sep 1, 2015 3823
TEI comments on BEPS hard-to-value intangibles discussion draft. Sep 1, 2015 1789
TEI comments on BEPS Action 10: commodity transactions. Jul 1, 2015 1780
TEI comments on BEPS Action 10: profit splits and global value chains. Jul 1, 2015 4414
TEI comments on BEPS Actions 8-10: risk and recharacterization. Jul 1, 2015 4856
TEI comments on modified nexus approach under BEPS Action 5. Jul 1, 2015 2317
LB&I explains "rules of engagement" in examinations of transfer-pricing issues. Dell, Michael Jan 1, 2015 719
TEI comments on Singapore's proposed transfer pricing rules. Jan 1, 2015 3856
What does the new IRS transfer pricing audit road map mean for multinationals? McClure, James Harold Mar 22, 2014 2270
Transfer-pricing documentation: possible relief ahead for small multinational companies. Clauser, Laura Feb 1, 2014 947
Increase in transfer pricing documentation requirements. Jan 1, 2014 714
TEI's comments regarding the OECD's white paper on transfer pricing documentation. Nov 1, 2013 3518
Transfer pricing and its effect on financial reporting: multinational companies face high-risk tax accounting. McKinley, John; Owsley, John Oct 1, 2013 2711
TEI comments on OECD draft handbook on transfer pricing risk assessment. Sep 1, 2013 4496
Bridging the divide between & transfer pricing valuations. Levin, Nathan; Weise, Jill Jul 1, 2013 1675
Zambia, Zim want more from mining. Jun 1, 2013 334
International tax issues for newly multinational corporations: a due-diligence perspective. Weber, Mindy Tyson Apr 1, 2013 1780
UK transfer pricing and the tax avoidance debate. Wilmshurst, Paul Feb 1, 2013 5307
Subsidiaries' advance agreements are equity instruments. Kreissl, Laura Jean; Pulliam, Darlene Jan 1, 2013 733
Rethinking the source of the arm's-length transfer pricing problem. Benshalom, Ilan Jan 1, 2013 15129
Transfer pricing strategies and the impact on organizations. Tully, Brian Jul 1, 2012 2122
Uncertain tax positions: will the IRS refine reporting guidance? Luscombe, Mark Apr 1, 2012 1941
Law and tunneling. Atanasov, Vladimir; Black, Bernard; Ciccotello, Conrad S. Dec 22, 2011 24458
No ceiling on Institute advocacy efforts. Jul 1, 2011 3047
TEI comments to OECD on administrative aspects of transfer pricing. Jul 1, 2011 3158
JTPF MANDATE EXTENDED. Brief article Jan 26, 2011 167
Cost-sharing agreements and the arm's-length standard. Wilkinson, Brett; Noga, Tracy J. Jan 1, 2011 2783
Re-thinking first principles of transfer pricing rules. Burke, John J. Jan 1, 2011 5953
Small and medium enterprises should consider making advance pricing agreements. Collins, James G. Oct 1, 2010 3831
TEI's fall advocacy collection hits runways: TEI comments on OECD's intangibles transfer pricing rules, expanded 1099 business reporting in the U.S., and myriad state tax issues. Sep 1, 2010 1696
Recommendations to OECD on intangibles transfer pricing. Sep 1, 2010 6583
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
CPAs provide expertise for transfer pricing analyses. Snyder, Steve May 1, 2010 765
Multinational transfer pricing: management accounting theory versus practice. Adams, Laurel; Drtina, Ralph Mar 22, 2010 3875
TEI's new year's resolutions include continuing focus on tax advocacy: amicus brief in Textron, testimony before IRS Oversight Board, comments on OECD transfer pricing rules, and opposition to tax compliance provisions in health care overhaul legislation confirm Institute's breadth. Jan 1, 2010 2745
Transfer pricing regulations in selected European countries. Golemac, Zrinka; Loncar, Iris Report Jan 1, 2010 1746
The implications in and for Canada of the IRS's final section 482 services regulations. Boidman, Nathan Nov 1, 2009 13412
Related parties must share employee stock options costs. Wells, Jean T. Oct 1, 2009 518
Resolving legal uncertainty: the unfulfilled promise of advance tax rulings. Givati, Yehonatan Jun 22, 2009 15485
Customs valuation: a concern for unsuspecting tax practitioners. Abad, Luis A. Jun 1, 2009 1867
Transfer pricing: the new temporary cost-sharing regs. Kaufman, Jeffrey B. Apr 1, 2009 3046
P&G appeals deduction denial. Wells, Jean T. Apr 1, 2009 940
Comments on OECD draft relating to transfer pricing aspects of business restructuring. Muller, Johann; Ugai, Brian C.; Bergen, Rodney C. Mar 1, 2009 11031
Are multinationals living in a new world? The U.S. temporary cost sharing regulations. Garcia, Michelle; Herr, Thomas; Sanschagrin, Guy Mar 1, 2009 5000
Tips for preparing the Form 5471 for controlled foreign corporations. Jacobs, Vernon K.; Pasmanik, Philip T. Feb 1, 2009 3515
Are multinationals living in a new world? The U.S. temporary cost sharing regulations. Garcia, Michelle; Herr, Thomas; Sanschagrin, Guy Jan 1, 2009 4022
The Glaxo Canada tax case: a bitter pill. Bernier, Jacques; Lewis, Patricia Gimbel Jul 1, 2008 6905
TEI comments on EU's common consolidated corporate tax base. Jul 1, 2008 3379
IRS targets 'cost-sharing' arrangements. Marshall, Jeffrey Jul 1, 2008 366
Value in the eye of the beholder: the valuation of intangibles for transfer pricing purposes. Brauner, Yariv Jun 22, 2008 35493
Advance pricing agreements - a strategic tool in global transfer pricing management. Canale, David J.; Wrappe, Steven C. May 1, 2008 12138
TEI roundtable on biggest issues in international tax. Mar 1, 2008 9087
Transfer pricing and tax planning: opportunities for U.S. corporations operating abroad. Styron, W. Joey Nov 1, 2007 4542
Transfer pricing: Danny Beeton and Guy Kersch explain why more and more FDs will need to query the transfer pricing basis for most items on their income statements and balance sheets. Beeton, Danny; Kersch, Guy Sep 1, 2007 1309
TAXATION : EU27 SUPPORT GUIDELINES ON TRANSFER PRICING. Brief article Jun 4, 2007 241
What does the future hold for at-cost services charges? Desmond, Christopher; Cornwell, Wes May 1, 2007 2962
Competently negotiating the U.S. competent authority process. Chung, Kerwin; McAlonan, Richard May 1, 2007 5725
Taxation: Commission adopts new guidelines on transfer pricing. Feb 27, 2007 407
TAXATION : GUIDELINES DUE OUT ON TRANSFER PRICING. Brief article Feb 26, 2007 260
New 482 services regulations reflect TEI comments. Jul 1, 2006 655
Foreign tax strategies can be boon to multinationals: opportunities abound for multinational companies to take advantage of low-tax foreign jurisdictions to structure tax-advantaged programs. A number of countries provide major incentives to locate within their borders. Andreoli, Brian Sep 1, 2005 2048
Not all transfer-pricing rules are created equal. Nobre, Lionel Bonner May 1, 2005 956
What's new? What's missing? The IRS updates APA procedures. Lewis, Patricia Gimbel Jul 1, 2004 5926
Proposed regulations relating to the treatment of services under section 482. Jul 1, 2004 2622
Markers and musings: the proposed section 482 services regulations. Lewis, Patricia Gimbel Nov 1, 2003 6913
How much is enough? Lessons on transfer pricing documentation from the recent IRS report. Culbertson, Robert E. Sep 1, 2002 6301
Small business market-share strategies and transfer-pricing certainty. Hesser, Kirk Feb 1, 2001 588
DHL - international transfer pricing wake-u call. Zink, Bill Feb 1, 2000 779
H.R. 2378: confidentiality of advance pricing agreements. Jul 1, 1999 839
Prop. rev. proc. on transfer pricing conforming adjustments. Shein, Caren Jun 1, 1999 347
Transfer pricing draft information Circular (IC) 87-2R. May 1, 1999 4915
40% transfer pricing penalty upheld. Major, Bill Apr 1, 1999 806
The problems of transfer pricing: when you have facilities in more than one jurisdiction. Van Vranken, M.H. Jul 1, 1998 2230
Small businesses benefit from new APA procedures. DeSirgh, Jana Jul 1, 1998 911
Revision of Rev. Proc. 65-17: adjustments required after a section 482 adjustment. Jul 1, 1998 1482
Proposed and temporary FSC regulations. Jul 1, 1998 2109
Proposed small business taxpayer APA procedures. Olson, Lawrence S. Jun 1, 1998 743
Canadian transfer pricing rules keep pace with international developments. Wilkie, J. Scott Mar 1, 1998 13811
Canada and U.K. propose arm's-length transfer pricing rules. Patton, Michael F. Jan 1, 1998 796
TEI-Revenue Canada liaison meeting (income tax issues). May 1, 1997 10887
Trade name licensing in foreign markets. Sani, Elizabeth Apr 1, 1997 1295
Final regs. clarify cost sharing of R & D expenditures. Picciano, Kenneth C. Jan 1, 1997 7206
Intercompany royalties. Feinschreiber, Robert Oct 1, 1996 2185
Final cost-sharing regulations. Dicker, Adrian J.W. May 1, 1996 702
Transfer pricing guidelines issued by the OECD. Bee, Charles W., Jr. May 1, 1996 989
Transfer pricing studies still may be needed to comply with the sec. 482 regulations. Mach, Joseph D. May 1, 1996 1013
IRS applies sec. 6038A substantial noncompliance penalty for failure to file agency authorization. Turro, John Brief Article Jan 1, 1996 398
Most current data requirement of sec. 6662. Baik, Sunghak Jan 1, 1996 496
Proposed revision of Revenue Procedure 65-17: adjustments required after a section 482 allocation. Jan 1, 1996 4920
Announcement 95-49: procedures for securing an advance pricing agreement. Sep 1, 1995 4118
Can an efficient transfer pricing strategy be developed under Canadian Law? Boidman, Nathan Jul 1, 1995 5354
Pending tax treaties and protocols and benefits of arm's-length method. Jul 1, 1995 1695
OECD draft transfer pricing guidelines. Jul 1, 1995 3916
New transfer pricing documentation requirements and penalties. Lassar, Sharon S.; Skantz, Terrance R. Apr 1, 1995 3021
OECD Draft Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Jan 1, 1995 2181
New transfer pricing rules are more flexible. Brief Article Nov 1, 1994 284
IRS revises cookbook for transfer pricing audits. Lorence, Roger D. Sep 1, 1994 1674
Transfer pricing penalty pitfalls. Hoberg, Paul Jul 1, 1994 851
Temporary and proposed transfer pricing penalty regulations. Jul 1, 1994 4266
Canadian release increases fears of U.S.-Canadian transfer pricing disputes. Bennett, Mary C. Mar 1, 1994 3045
Temporary and proposed section 482 regulations. Sep 1, 1993 10507
Proposed transfer pricing penalty amendment. Brief Article Jul 1, 1993 354
Proposed section 482 penalty regulations. May 1, 1993 7582
Rev. proc. 91-22: advance pricing agreements. May 1, 1993 3162
Intercompany transfer pricing penalties. Bruno, Erasmo S. May 1, 1993 763
FTC denied if competent authority not used in transfer pricing cases. Reavey, Edwin Apr 1, 1993 1675
IRS issues transfer pricing regulations. Brief Article Apr 1, 1993 383
Play-it-safe transfer pricing. Wright, Deloris R. Nov 1, 1992 3032
AICPA comments on proposed transfer pricing rules. Sep 1, 1992 232
Supplemental comments on H.R. 5270, the Foreign Income Tax Rationalization and Simplification Act of 1992. Sep 1, 1992 1375
Proposed section 482 regulations. Sep 1, 1992 22597
U.S.-Canada treaty. Jul 1, 1992 1498
Advance pricing agreements: advantageous or not? Feinschreiber, Robert Jun 1, 1992 3122
Proposed 482 regs rely on economic data. Brief Article Apr 1, 1992 244
Section 482: proposed new regulatory approaches. Rubloff, Gilbert W. Mar 1, 1992 6981
Comments on transfer pricing penalty under Section 6662(e). Nov 1, 1991 4530
New 482 ruling procedure: a break for the taxpayer? Burge, Marianne May 1, 1990 545

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