The Breakdown of IRS Tax Enforcement Regarding Multinational Corporations: Revenue Losses, Excessive Litigation, and Unfair Burdens for U.S. Producers : Hearing Before the Committee on Governmental Affairs, United States Senate, One Hundred Third Congress, First Session, March 25, 1993U.S. Government Printing Office, 1993 - 341 lappuses |
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1.5. rezultāts no 100.
. lappuse
... International Taxation , Larry Korb and Kevin Da ing Dan R. Bucks , Executive Director , The Multistate Tax Comi ton , DC . Philip M. Aldape , Division Manager , Idaho State Tax Commi Benjamin F. Miller , Associate Chief Counsel ...
... International Taxation , Larry Korb and Kevin Da ing Dan R. Bucks , Executive Director , The Multistate Tax Comi ton , DC . Philip M. Aldape , Division Manager , Idaho State Tax Commi Benjamin F. Miller , Associate Chief Counsel ...
3. lappuse
... multinational tax enforcement system . One recent case is a good example . It occupies 19 file boxe nomic arcana that took ten years and a small fortune to pro case called this sophistry mainly " useless . " He needed four the mess ...
... multinational tax enforcement system . One recent case is a good example . It occupies 19 file boxe nomic arcana that took ten years and a small fortune to pro case called this sophistry mainly " useless . " He needed four the mess ...
4. lappuse
... multinational firms have helped kee S mired in a rut . Then they go abroad and say , " See , the U.S. is using th ength ' method , so you should use it too . " Then they come back to the U.S v , in effect , " Now you can't change ...
... multinational firms have helped kee S mired in a rut . Then they go abroad and say , " See , the U.S. is using th ength ' method , so you should use it too . " Then they come back to the U.S v , in effect , " Now you can't change ...
10. lappuse
... foreign corporations doin ess in this country pay no Federal income taxes . GANDHI . Yes , sir . ator DORGAN . That would suggest that 28 percent do pay Fed ncome taxes . Can you tell me how many of those 28 percen inuscule or minimum ...
... foreign corporations doin ess in this country pay no Federal income taxes . GANDHI . Yes , sir . ator DORGAN . That would suggest that 28 percent do pay Fed ncome taxes . Can you tell me how many of those 28 percen inuscule or minimum ...
11. lappuse
... international examiners , it has audit rates , it has increased the number of au trolled corporations , as well as the U.S. cont There is a greater level of vigilance on the pa though I think there is always an issue of audi IRS ...
... international examiners , it has audit rates , it has increased the number of au trolled corporations , as well as the U.S. cont There is a greater level of vigilance on the pa though I think there is always an issue of audi IRS ...
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Bieži izmantoti vārdi un frāzes
adjustments administration advance pricing agreements agreement allocation American amount apply approach arm's arm's-length pricing assets audit billion case-by-case Clinton Committee comparable compliance Cong CONGRESS THE LIBRARY costs countries court depreciation determining dollars double taxation economic enforcement federal firms foreign companies foreign corporations foreign tax foreign-controlled corporations formula formulary apportionment GANDHI income tax industry intercompany Internal Revenue Internal Revenue Service international business issue J.J. Pickle Japan Japanese keiretsu length pricing LIBRARY OF CONGRESS litigation ment method multinational multinational corporations operations penalty percent profits receipts related parties RESS RICO section 482 Senator DORGAN Service source rules standard supra note tax avoidance tax evasion tax law Tax Notes tax returns tax treaties taxable income taxes paid taxpayer terrorem tion trade transfer pricing transfer-pricing Treas U.S. corporations U.S. income U.S. tax U.S. Treasury Department U.S.-controlled corporations United valuation Wickham
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168. lappuse - Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State...
227. lappuse - When I use a word," Humpty Dumpty said, in rather a scornful tone, "it means just what I choose it to mean neither more nor less."3 "The question is," said Alice, "whether you can make words mean so many different things.
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310. lappuse - Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons...
45. lappuse - DIRECTOR, TAX POLICY AND ADMINISTRATION ISSUES, GENERAL GOVERNMENT DIVISION, US GENERAL ACCOUNTING OFFICE Mr.
226. lappuse - ... income from the property and business of a controlled taxpayer. The interests controlling a group of controlled taxpayers are assumed to have complete power to cause each controlled taxpayer so to conduct its affairs that its transactions and accounting records truly reflect the taxable income from the property and business of each of the controlled taxpayers.
226. lappuse - In the conduct of its affairs (or, as the case may be, in the particular contract, transaction, arrangement, or other act) dealt with the other member or members of the group at arm's length. It does not mean the income, the...
149. lappuse - ... total deposits or withdrawable accounts of depositors of the taxpayer at the close of such year exceeds the sum of its surplus, undivided profits, and reserves...
226. lappuse - The purpose of section 482 is to place a controlled taxpayer on a tax parity with an uncontrolled taxpayer, by determining, according to the standard of an uncontrolled taxpayer, the true taxable income from the property and business of a controlled taxpayer.
226. lappuse - The standard to be applied in every case is that of an uncontrolled taxpayer dealing at arm's length with another uncontrolled taxpayer.