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 87.
6. lappuse
... tax lawyering that thrive under the current system . Question . Where Does ... Tax Increase ? Answer . No. Some corporations actually would pay less under the ... returns and lays them down side le . But if they did , they'd find billions ...
... tax lawyering that thrive under the current system . Question . Where Does ... Tax Increase ? Answer . No. Some corporations actually would pay less under the ... returns and lays them down side le . But if they did , they'd find billions ...
9. lappuse
... returns of foreign tions increased from about 37,000 in the mid - 1 in the late 1980's . In order to prevent tax evasion , IRS appli standard to inter - company transactions . Thi that the price charged on a transaction betw tions be ...
... returns of foreign tions increased from about 37,000 in the mid - 1 in the late 1980's . In order to prevent tax evasion , IRS appli standard to inter - company transactions . Thi that the price charged on a transaction betw tions be ...
20. lappuse
... return as filed . ur audit , we experienced considerable resistance from the ver . We ran into a considerable amount of confusing and con g data in their records and we spent weeks researching in publications to try to determine how to ...
... return as filed . ur audit , we experienced considerable resistance from the ver . We ran into a considerable amount of confusing and con g data in their records and we spent weeks researching in publications to try to determine how to ...
24. lappuse
... tax agency and y claimed it would cost them a million dollars to prepare th essary returns . The courts in New York found those figures t grossly exaggerated on the reliance of two items . One , they ha d the return for one of the years ...
... tax agency and y claimed it would cost them a million dollars to prepare th essary returns . The courts in New York found those figures t grossly exaggerated on the reliance of two items . One , they ha d the return for one of the years ...
25. lappuse
... tax returns over a 10 - year period for a r corporations and found that those corporations h erage of about $ 22.5 million of Federal tax o income per return of approximately $ 45 million . Now , we are not sure those numbers are comple ...
... tax returns over a 10 - year period for a r corporations and found that those corporations h erage of about $ 22.5 million of Federal tax o income per return of approximately $ 45 million . Now , we are not sure those numbers are comple ...
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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.
82. lappuse - State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions have accrued to one of the enterprises, but by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
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.