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 85.
4. lappuse
... apply that basic approach to corpora- tions operating across national borders as well , as some states do already . The formula approach would ease compliance burdens on honest taxpayers . It would flush out the billions of dollars that ...
... apply that basic approach to corpora- tions operating across national borders as well , as some states do already . The formula approach would ease compliance burdens on honest taxpayers . It would flush out the billions of dollars that ...
9. lappuse
... applies the arm's length standard to inter - company transactions . This standard requires that the price charged on a transaction between related corpora- tions be the price that would have been charged if the corporations had not been ...
... applies the arm's length standard to inter - company transactions . This standard requires that the price charged on a transaction between related corpora- tions be the price that would have been charged if the corporations had not been ...
22. lappuse
... apply this method , and constitutionally in terms of its effect upon foreign affairs and whether , under the Commerce Clause , there is permission to do it . There is not an issue in that case that the tax which California has assessed ...
... apply this method , and constitutionally in terms of its effect upon foreign affairs and whether , under the Commerce Clause , there is permission to do it . There is not an issue in that case that the tax which California has assessed ...
27. lappuse
... apply , it is the government itself that is responsible for writing those rules . It is hard to see that the government is entitled to win those dis- putes and to prevail in those disputes , when there are legitimate differences or at ...
... apply , it is the government itself that is responsible for writing those rules . It is hard to see that the government is entitled to win those dis- putes and to prevail in those disputes , when there are legitimate differences or at ...
32. lappuse
... apply case - by - case on a so - called in terrorem basis , and they thought the rule should be left vague . The House - passed version of the Revenue Act of 1962 had in that proposal which is still highly relevant to the proceed- ings ...
... apply case - by - case on a so - called in terrorem basis , and they thought the rule should be left vague . The House - passed version of the Revenue Act of 1962 had in that proposal which is still highly relevant to the proceed- ings ...
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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