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Browse Double taxation topic

Laws, regulations and rules subtopic


1-61 out of 61 article(s)
Title Author Type Date Words
The states' Multiple Taxation of Personal Income. Joondeph, Bradley W. Sep 22, 2020 15314
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
Claiming a Foreign Tax Credit: How Exhausted Do You Really Have to Be? Missteps by taxpayers in this area can be costly and result in avoidable double taxation. Morris, Robert C. Cover story Sep 1, 2019 4386
Avoiding Double Taxation of Storage Services: A Tale of Two States. Blane, Roger Oct 1, 2017 1355
TEI comments on revised OECD PE discussion draft. Sep 1, 2015 3000
Supreme Court invalidates Maryland's personal income tax structure: lack of a state tax credit for a 'county' tax is held to violate the dormant commerce clause. Schreiber, Sally P. Aug 1, 2015 593
Maryland personal income tax regime violates Constitution. Beavers, James A. Jul 1, 2015 1792
Who's afraid of the big bad tax-free liquidating distribution? Ideological debates on taxation and the repeal of General Utilities. Edwards, Martin Jun 22, 2013 10472
Alternative apportionment: tough for the taxpayer, (too) easy for the states. McCoy, Glenn C., Jr.; Stuardi, Pietro M.; Reminick, Holtz Rubenstein Oct 1, 2012 1821
Taxation of non-resident entertainers and sportsmen: the United Kingdom's definition of performance income and how it ought to be measured. Simpson, Alan Sep 22, 2012 11195
Now is the time: converting a C corporation to an S corporation or LLC. Lynch, Michael F.; Casten, David B.; Beausejour, David Aug 1, 2012 6725
The inherent international tax regime and its constraints on Australia's sovereignty. Sadiq, Kerrie Jul 1, 2012 8713
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
Conventions for the avoidance of double-taxation. Romania case. Covrig, Georgiana Report Jan 1, 2012 1663
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
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
When is a U.S. LLC a partnership for U.S. and U.K. tax purposes? Bakale, Anthony S. Aug 1, 2011 2372
Value-added textile sector threatens to move court. Brief article Jul 31, 2011 304
Double taxation avoidance: a factor of economical stability. Covrig, Georgiana Report Jun 1, 2011 1476
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
Why are there tax havens? Rosenzweig, Adam H. Dec 1, 2010 32349
Twilight of the Neanderthals, or are bilateral double taxation treaty networks sustainable? Taylor, C. John Apr 1, 2010 26031
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
Negotiating meaningful concessions from states in gaming compacts to further tribal economic development: satisfying the "economic benefits" test. Fletcher, Ezekiel J.N. Sep 22, 2009 16117
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
Personal goodwill: alive and well? Gruidl, Nick Apr 1, 2009 1298
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
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
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
TEI comments on Dutch treaty protocol: July 8, 2004. Jul 1, 2004 1067
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
The zen of corporate capital structure neutrality. Schlunk, Herwig J. Nov 1, 2000 20942
Cross-border stock options may result in double taxation. Thomas, Jim Mar 1, 1999 303
Overcoming the statute of limitations. Elmore, Robert C.; Maples, Larry Jul 1, 1994 4015
Constructive dividends and intercorporate transfers: Mews turns back the hands of time. Schnee, Edward J.; Burton, Hughlene A. Aug 1, 1993 2499
The accumulated earnings tax: a practical approach to a subjective assessment. Goldberg, Michael J. Mar 1, 1993 3546
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

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