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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adjustments administration advance pricing agreements agreement allocation American apply approach arm's arm's-length pricing assets audit August 24 Bill Clinton billion case-by-case Clinton Committee comparable compliance Congress controlled costs countries depreciation determining dollars double taxation economic enforcement equipment federal firms foreign companies foreign corporations foreign tax foreign-controlled corporations formula formulary apportionment hearings income tax industry intercompany Internal Revenue Internal Revenue Service international business International Tax Journal issue J. J. Pickle Japan Japanese keiretsu length pricing ment method multinational percent Pricing Tax Penalty problem profits proposed regulations related parties RICO section 482 Senator DORGAN source rules substantial supra note tax authorities tax avoidance tax evasion tax law Tax Notes International Tax Policy Forum tax returns tax treaties taxable income taxpayer ternational terrorem tion trade Transfer Pricing Tax transfer-pricing Treasury Department U.S. corporations U.S. subsidiaries U.S. tax U.S. Transfer Pricing U.S.-controlled corporations United Wickham