Works matching DE "TRANSFER pricing taxation"

Results: 60

INTANGIBLES DE DIFÍCIL VALORACIÓN Y AJUSTES RETROSPECTIVOS EN LA NORMATIVA ESPAÑOLA SOBRE PRECIOS DE TRANSFERENCIA.

Published in:

Crónica Tributaria, 2019, n. 173, p. 159

By:

Ibarrola, Aitor Navarro

Publication type:

Article

Norfolk Island as Region: A Pacific Puzzle.

Published in:

Australian Journal of Public Administration, 2018, v. 77, n. 1, p. 120, doi. 10.1111/1467-8500.12258

By:

Wettenhall, Roger

Publication type:

Article

Integrating Managerial and Tax Objectives in Transfer Pricing.

Published in:

Accounting Review, 2004, v. 79, n. 3, p. 591, doi. 10.2308/accr.2004.79.3.591

By:

Baldenius, Tim;
Melumad, Nahum D.;
Reichelstein, Stefan

Publication type:

Article

Ex Ante and Ex Post Discretion over Arm's Length Transfer Prices.

Published in:

Accounting Review, 2002, v. 77, n. 1, p. 161, doi. 10.2308/accr.2002.77.1.161

By:

Smith, Michael J.

Publication type:

Article

To Invest or not to Invest: A real options approach to FDIs and tax competition.

Published in:

International Tax & Public Finance, 2006, v. 13, n. 6, p. 643, doi. 10.1007/s10797-006-6553-y

By:

Panteghini, Paolo;
Schjelderup, Guttorm

Publication type:

Article

Changing Tax landscape on Transfer Pricing in Hong Kong: Compliance and Risk.

Published in:

International Tax Journal, 2019, v. 45, n. 3, p. 65

By:

Ho, Daniel

Publication type:

Article

France--Transfer Pricing Documentation Brought in Line with BEPS Action 13.

Published in:

International Tax Journal, 2019, v. 45, n. 2, p. 5

By:

Gouthière, Bruno

Publication type:

Article

Increased Transparency and Exchange of Information in the Area of Transfer Pricing in Switzerland.

Published in:

International Tax Journal, 2018, v. 44, n. 6, p. 33

By:

Ponce, Floran

Publication type:

Article

Transfer Pricing Safe Harbors--An Idea Whose Time Has Come?

Published in:

International Tax Journal, 2017, v. 43, n. 5, p. 35

By:

Giegerich, Thomas W.

Publication type:

Article

Transfer Pricing.

Published in:

International Tax Journal, 2014, v. 40, n. 2, p. 5

By:

O'Brien, James M.;
Oates, Mark A.

Publication type:

Article

Luxembourg Transfer Pricing: A Step Forward.

Published in:

International Tax Journal, 2011, v. 37, n. 3, p. 27

By:

Henlé, Cécile;
Sergiel-Bhardwaj, Anna

Publication type:

Article

Transfer Pricing.

Published in:

International Tax Journal, 2009, v. 35, n. 4, p. 11

By:

Oates, Mark A.;
O'Brien, James M.

Publication type:

Article

Canada.

Published in:

International Tax Journal, 2009, v. 35, n. 3, p. 19

By:

Wilkie, J. Scott

Publication type:

Article

Japanese Transfer Pricing Taxation.

Published in:

International Tax Journal, 2008, v. 34, n. 4, p. 21

By:

Miyatake, Toshio

Publication type:

Article

Transfer Pricing Economics: Potential Errors in Payment Terms Adjustments.

Published in:

International Tax Journal, 2001, v. 27, n. 3, p. 1

By:

Miesel, Victor H.;
Verma, Rohit

Publication type:

Article

THE TRANSFER PRICE IS RIGHT.

Published in:

Strategic Finance, 1999, v. 81, n. 1, p. 38

By:

Wrappe, Steven C.;
Milani, Ken;
Joy, Julie

Publication type:

Article

TEI Comments on BEPS Action 8: CCAs.

Published in:: Tax Executive, 2015, v. 67, n. 5, p. 57
Publication type:: Article

Transfer Pricing: Are We in a Global Tax War?

Published in:

Tax Executive, 2015, v. 67, n. 4, p. 34

By:

M. L-E.

Publication type:

Article

TEI Comments on BEPS Action 10: Low Value-Adding Services.

Published in:: Tax Executive, 2015, v. 67, n. 3, p. 65
Publication type:: Article

Competently Negotiating the U.S. Competent Authority Process.

Published in:

Tax Executive, 2007, v. 59, n. 3, p. 257

By:

Chung, Kerwin;
McAlonan, Richard

Publication type:

Article

Pacific Association of Tax Administrators' Transfer Pricing Documentation Package.

Published in:: Tax Executive, 2002, v. 54, n. 5, p. 464
Publication type:: Article

Collateral Consequences of U.S. Transfer Pricing Adjustments.

Published in:: Tax Executive, 1999, v. 51, n. 2, p. 161
Publication type:: Article

Memorandum of Tax Executives Institute, Inc. as Amicus Curiae in Opposition to Plaintiff Bureau of National Affairs, Inc.'s Motion for Summary Judgment.

Published in:: Tax Executive, 1999, v. 51, n. 2, p. 155
Publication type:: Article

TEI Urges Senate Finance Committee to Retain Program, Maintain Confidentiality.

Published in:: Tax Executive, 1999, v. 51, n. 2, p. 128
Publication type:: Article

APAs Should Remain Confidential, TEI Says in Brief.

Published in:: Tax Executive, 1999, v. 51, n. 2, p. 104
Publication type:: Article

Real answers to real-world problems.

Published in:: Tax Executive, 1996, v. 48, n. 1, p. 64
Publication type:: Article

Proposed revision of revenue procedure 65-17: Adjustments required after a section 482 allocation.

Published in:: Tax Executive, 1996, v. 48, n. 1, p. 57
Publication type:: Article

IRS response on requests for third-party information.

Published in:: Tax Executive, 1994, v. 46, n. 4, p. 322
Publication type:: Article

Comments on temporary and proposed transfer pricing penalty regulations.

Published in:: Tax Executive, 1994, v. 46, n. 4, p. 309
Publication type:: Article

"Step in the right direction": IRS issues final 482 regulations.

Published in:: Tax Executive, 1994, v. 46, n. 4, p. 290
Publication type:: Article

IRS response on third-party information requests.

Published in:: Tax Executive, 1994, v. 46, n. 4, p. 267
Publication type:: Article

Canadian release increases fears of U.S.--Canadian transfer pricing disputes.

Published in:

Tax Executive, 1994, v. 46, n. 2, p. 95

By:

Borraccia, Salvador M.;
Bennett, Mary C.

Publication type:

Article

Comments on temporary and proposed Section 482 regulations.

Published in:

Tax Executive, 1993, v. 45, n. 5, p. 401

By:

Greene, Charles;
Henry, Michael J.

Publication type:

Article

RELATED PARTY TRANSACTIONS -OVERVIEW.

Published in:

Annales Universitatis Apulensis - Series Oeconomica, 2011, v. 13, n. 2, p. 241, doi. 10.29302/oeconomica.2011.13.2.6

By:

Corlaciu, Alexandra;
Tudor, Adriana Tiron

Publication type:

Article

A TRANSZFERÁRAZÁS MINT IRÁNYÍTÁSI ESZKÖZ.

Published in:

Vezetéstudomány / Budapest Management Review, 2009, v. 40, n. 12, p. 39, doi. 10.14267/veztud.2009.12.04

By:

Mangol, Csilla

Publication type:

Article

TRANSFER PRICING THROUGH §482--LOOKING BEYOND AMAZON V. COMMISSIONER AND OTHER MNES WHEN TRANSFERRING PREEXISTING INTANGIBLES UNDER THE PRE-2009 CSA REGULATIONS.

Published in:

Capital University Law Review, 2019, v. 47, n. 2, p. 435

By:

MOORE, AVERY

Publication type:

Article

TAXES, TARIFFS AND TRANSFER PRICING IN MULTINATIONAL CORPORATE DECISION MAKING.

Published in:

Review of Economics & Statistics, 1991, v. 73, n. 2, p. 285, doi. 10.2307/2109519

By:

Grubert, Harry;
Mutti, John

Publication type:

Article

The Role of Contract Interpretation in Transfer-Pricing Law: Lessons from Canada.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 4, p. 849

By:

Pichhadze, Amir

Publication type:

Article

Transfer Pricing, Integration and Synergy Intangibles: A Consensus Approach to the Arm's Length Standard.

Published in:

2015

By:

J. L.

Publication type:

Book Review

United Nations, UN Practical Transfer Pricing Manual for Developing Countries.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 1, p. 311

By:

J. L.

Publication type:

Article

Xilinx and the Arm's-Length Standard/Xilinx: Time for a Tweak to Treas. Reg. Section 1.482-1(b)(1)?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 3, p. 777

By:

J. L.

Publication type:

Article

"Who Benefits from Inconsistent Multinational Tax Transfer-Pricing Rules?" .

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2006, v. 54, n. 2, p. 570

By:

M., Amin

Publication type:

Article

GlaxoSmithKline and the IRS Finally Find Relief with Zantac.

Published in:

CPA Journal, 2008, v. 78, n. 6, p. 40

By:

Burnett, Sharon;
Pulliam, Darlene

Publication type:

Article

MANAGING TRANSFER PRICING AUDIT RISKS.

Published in:

CPA Journal, 2002, v. 72, n. 2, p. 57

By:

Ackerman, Robert E.;
Hobster, John;
Landau, Jerome

Publication type:

Article

How to avoid penalties for transfer pricing violations.

Published in:

CPA Journal, 1994, v. 64, n. 7, p. 73

By:

Gillen, Gerald

Publication type:

Article

MULTINATIONAL BUSINESS RESTRUCTURING: ARE TAX AUTHORITIES TRYING TO HOLD BACK THE TIDE?

Published in:

Journal of the Australasian Tax Teachers Association, 2013, v. 8, n. 1, p. 4

By:

HARRISON, JULIE;
STRINGER, CHRISTINA;
SINGH, JASNEET

Publication type:

Article

Las operaciones vinculadas en el Impuesto sobre Sociedades.

Published in:

Partida Doble, 2010, v. 21, n. 223, p. 48

By:

Fernández, Javier Martín;
Seoane, Juan Manuel Berdud

Publication type:

Article

Current Developments in State and Local Tax: Important Decisions and Developments in the State Courts and Legislatures.

Published in:

Journal of State Taxation, 2018, v. 36, n. 3, p. 9

By:

Fields, Craig B.;
Gibilaro, Eugene J.;
Penza, Michael P.

Publication type:

Article

Conferences.

Published in:: 2013
Publication type:: Proceeding

EL EXPORTADOR ESPAÑOL Y LA LEGISLACIÓN BRASILEÑA SOBRE PRECIOS DE TRANSFERENCIA. ASPECTOS PRÁCTICOS.

Published in:

Actualidad Jurídica (1578-956X), 2010, n. 25, p. 120

By:

RUSCHMANN, CRISTIANO FREDERICO;
POMMORSKY, EDUARDO FUSER

Publication type:

Article