Principles of International Taxation by Angharad Miller, Lynne Oats

Principles of International Taxation Angharad Miller, Lynne Oats ebook
ISBN: 9781780433455
Page: 368
Publisher: BLOOMSBURY PUBLISHING
Format: pdf

Apr 1, 2014 - Chief Counsel Advice (CCA) 201349015 — dated September 16, 2013, and released on December 6, 2013 — challenges this existing notion by applying transfer pricing principles to foreign tax credit (FTC) analyses of certain transactions between related parties that would not result in income for US federal In the United States, the power of the IRS to make adjustments for transfer pricing is broad and encompasses both domestic and international transactions. Feb 4, 2011 - Interpretation of Double Tax treaties (3 h): it focuses on principles for interpretation of international tax agreements, including the role of OECD Model Treaty and its Commentary. Jul 11, 2010 - Reuven points out that the nature of the international tax regime is broadly based on two principles namely single tax principle and the benefits principle. Sep 20, 2013 - Goodlatte's list: Basic Principles on Remote Sales Tax. Jan 8, 2014 - The term 'profits' is not defined in the Income Tax Act, but is computed in accordance with Generally Accepted Accounting Principles. Nov 9, 2010 - The study of international taxation are based on the factors governing the taxation system of a particular country and being familiar with those factors is the job of an expert on international taxation. There's not really a solution to this, because we're not getting a national sales tax anytime soon, and we don't want states able to start taxing international trade flows. The experts must be very well versed with the There is an international accord on the attribution of profits earned by Permanent Establishment on the basis of 'Separate Enterprises' concept and the relevance of the 'arm's length principle'. Aug 11, 2012 - on September 22, 2012 at 1:04 pm The Wall Street Journal's Primer on Capital Gains Taxation « International Liberty. Oct 27, 2011 - During the seminar you will have the opportunity to exchange experiences and to discuss important issues such as: - principles and mechanisms of international corporate structuring;.