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1-154 out of 154 article(s)
Title Author Type Date Words
Technology - INTERNATIONAL NEWS - France passes tax on tech giants despite US threats. Jul 21, 2019 124
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
IS CASH STILL TRAPPED? Recent sweeping federal tax reform lets U.S. companies bring capital back home from overseas to invest domestically. Aselta, James; Engel, Russell; Lyons, Bridget; Pannese, Danny Apr 1, 2019 3267
Taxable Nexus: Moving Toward an Economic Approach; Corporate tax professionals might consider OECD approach. Visser, Johan; Hidding, Gerbrand Jan 1, 2019 2244
The Impact of GILTI and FDII on the Investment Location Choice of U.S. Multinationals. Singh, Kartikeya; Mathur, Aparna Report May 1, 2018 11834
First Look at the Tax Cuts and Jobs Act: Impact of 'GILTI' on International Taxpayers. Goldman, Lisa S. Apr 1, 2018 1826
Tax-Efficient Supply Chain in Shadow of Tax Reform: GILTI, FDII, and BEAT: they're not just acronyms - they require reassessing tax consequences of existing supply chain structures. Spinowitz, Moshe Cover story Mar 1, 2018 3309
Anatomy of a Multijurisdictional Dispute: Recent tax reform presents additional considerations. Williamson, Joel; Kittle, Brian; Osborn, Jason; Horne, John Mar 1, 2018 2610
Territorial Taxation: Choosing Among Imperfect Options. Toder, Eric Essay Dec 1, 2017 4545
Practical Questions for Multinationals in an MLI World: MLI moves to implementation with open issues and challenges. Corwin, Manal; Eggert, Jesse; Zubler, Monica Nov 1, 2017 4246
The case against income taxation of multinational enterprises. Elkins, David Mar 22, 2017 29849
International tax in flux: with more changes coming, what's your game plan? Maydew, Jeff; Weber, Julia Skubis Cover story Mar 1, 2017 3344
Economic substance requirements and multinational firm behavior. Singh, Kartikeya; Mathur, Aparna Report Feb 1, 2017 9862
TEI comments on section 385 proposed regulations allowing IRS to recharacterize related-party debt to equity. Nov 1, 2016 11470
The high cost of tax havens. Deneault, Alain Reprint Jun 22, 2016 2677
Corporations' Flight To Low-Tax Countries Angers US Voters. Apr 12, 2016 1570
State aid: what it is, and how it may affect multinationals and tax departments; European Commission's actions against member states bear close scrutiny. DeNovio, Nicholas J.; Righini, Elisabetta; Gibbs, Nicolle Nonken Cover story Mar 1, 2016 8773
TEI comments on proposed UK tax strategy publication requirement. Mar 1, 2016 1761
Country-by-country reporting rules are issued in proposed form. Schreiber, Sally P. Mar 1, 2016 549
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
Despite BEPS, speed remains top global tax challenge. McGerty, Stephen Jan 1, 2016 593
Tax justice in austerity: logics, residues and attachments. Bramall, Rebecca Report Jan 1, 2016 10223
BEPS Action 7: preventing the artificial avoidance of permanent establishment status. Alajbegu, Jim; Gillum, Shaun; Niculae, Chip; Rudman, Erik Oct 1, 2015 1063
Flee-conomics: American companies take their money and run--for the border. Eichelberger, Erika; Gilson, Dave Mar 1, 2015 478
Hockey hands tax dodgers $600m gift: there were 600 million reasons for champagne to be quaffed in the corporate boardrooms of Australia at Christmas, when Treasurer Joe Hockey reneged on his promise to impose tough new tax avoidance rules on multinational companies. Brief article Feb 1, 2015 149
Positively Un-American Tax Dodges. Brief article Jul 11, 2014 209
Country-by-country reporting by multinationals. Nevius, Alistair M. Jul 1, 2014 432
Country-by-country reporting: challenges and considerations. Felt, Shawn; Hales, Adam Jul 1, 2014 845
Filing protective claims following redetermination of foreign tax liability. Curran, Kevin Jul 1, 2014 936
TEI comments on Canadian budget Consultation on Tax Planning by MNEs (a/k/a BEPS). Jul 1, 2014 4466
Cancellation of debt income for debtor subsidiary corporations. Islam, Adnan; Camacho, Ramon Apr 1, 2014 2066
Solving a problem with sec. 338 purchase-price allocations. Daniel, Russ; Mulders, Maaike; Barnett, Andre J. Feb 1, 2014 1330
Transfer-pricing documentation: possible relief ahead for small multinational companies. Clauser, Laura Feb 1, 2014 947
Twilight of the international consensus: how multinationals squandered their tax privileges. Sheppard, Lee A. Jan 1, 2014 6537
An Antigua Gambling model for the international tax regime. Rosenzweig, Adam H. Jan 1, 2014 8674
TEI comments on OECD transfer pricing documentation and CbC reporting draft: February 22, 2014. Jan 1, 2014 14658
International joint audits: is two better than one? Chambers, Valrie Jan 1, 2014 1151
Withholding rules for U.S. citizens and resident aliens working for a U.S. employer in a foreign country. Gorman, Mary C. Jan 1, 2014 849
Opinion. Molloy, Tom Dec 1, 2013 654
Transfer pricing and its effect on financial reporting: multinational companies face high-risk tax accounting. McKinley, John; Owsley, John Oct 1, 2013 2711
Local country tax incentives and the foreign tax credit. Ward, Travis S. Sep 1, 2013 2189
Foreign branch incorporation: interaction of OFL, branch loss recapture rules. Yu, Hui Jul 1, 2013 1115
The EU apportionment formula: insights from a business case. Roggeman, Annelies; Verleyen, Isabelle; Van Cauwenberge, Philippe; Coppens, Carine Apr 1, 2013 8159
International tax issues for newly multinational corporations: a due-diligence perspective. Weber, Mindy Tyson Apr 1, 2013 1780
The curse of capital flight. Essay Apr 1, 2013 632
Rethinking the source of the arm's-length transfer pricing problem. Benshalom, Ilan Jan 1, 2013 15129
Tax havens and the money laundering phenomenon. Mihu, Stefan Report Dec 1, 2012 4144
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
A proposed framework for resolving the transfer pricing problem: allocating the tax base of multinational entities based on real economic indicators of benefit and burden. Rectenwald, Glen Mar 22, 2012 10355
Large business and international examination process changes. Chambers, Valrie Jan 1, 2012 1224
Considerations in the advance pricing agreement application process: transfer pricing issues for taxpayers. Reilly, Robert F. Sep 1, 2011 5040
Re-thinking first principles of transfer pricing rules. Burke, John J. Jan 1, 2011 5953
Revitalizing U.S. manufacturing: the role of tax policy. Evans, William T.; O'Neil, Brian F.; Stevenson, William J. Jun 1, 2010 2496
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
Tax payments by passthrough entities for nonresident owners. Beck, Allen M. Oct 1, 2003 524
Firm valuation effects of the expatriation of U.S. corporations to tax-haven countries. Cloyd, C. Bryan; Mills, Lillian F.; Weaver, Connie D. Sep 22, 2003 421
California's water's-edge taxation of international businesses: 2003 Update. Coffill, Eric J. Sep 1, 2003 4185
Multinational companies avoid paying Danish corporation tax. Brief Article Sep 19, 2002 120
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
The Taxonomist. McIntyre, Robert S. Brief Article Jun 4, 2001 874
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
Global Economy Makes Taxing Harder. Brief Article Mar 1, 2000 309
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
An update on foreign taxes. Fay, Jack R.; Stryker, Judson P. Oct 1, 1995 3316
Tax court rules on agents as permanent establishments. Lubin, Mark L. Oct 1, 1995 1597
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
"Anti-conduit" regulations issued. Lubin, Mark L. Mar 1, 1995 1277
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
Financing U.S. investments after the Revenue Reconciliation Act of 1993. Tuckner, Todd Feb 1, 1994 4955
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
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
Consequences of international restructuring. Lubin, Mark L. Apr 1, 1993 1422
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
U.S. taxation of foreign currency transactions: a view from traders' and hedgers' perspectives. Tannenbaum, Elliot Sep 1, 1991 1085
Allocation and apportionment of state income taxes to foreign source income: final regulations under Sec. 861. Johnsen, Karla M.; Sapperstein, Eric L. Sep 1, 1991 2443
Taxation and the future of offshore insurers. Larkins, Ernest R. Sep 1, 1991 2203
Significant unitary developments in California may provide refund opportunities. Genetelli, Richard W. column Aug 1, 1991 1080
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
Amendments to Temp. Regs - allocation of state income taxes against foreign source income. Gotlinger, Jeffrey B.; Kraisky, Benjamin P. Aug 1, 1989 1394
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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