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 46.
3. lappuse
... formula which resulted in a fair apportionment of a corporations income among the various States in which it did business . That is precisely the approach the Federal Government ought to take . There's a new and workable way for ...
... formula which resulted in a fair apportionment of a corporations income among the various States in which it did business . That is precisely the approach the Federal Government ought to take . There's a new and workable way for ...
4. lappuse
... formula to do the job in- stead . This formula approach works . The U.S. Supreme Court has upheld it contin- ually as reasonable and fair . Today , we can apply that basic approach to corpora- tions operating across national borders as ...
... formula to do the job in- stead . This formula approach works . The U.S. Supreme Court has upheld it contin- ually as reasonable and fair . Today , we can apply that basic approach to corpora- tions operating across national borders as ...
5. lappuse
... formula method to harmonize the tax laws of the members nations . The upshot is this . Our tax court is jammed . The IRS bureaucracy is bulging and overloaded . Honest corporate taxpayers face growing compliance burdens . And some of ...
... formula method to harmonize the tax laws of the members nations . The upshot is this . Our tax court is jammed . The IRS bureaucracy is bulging and overloaded . Honest corporate taxpayers face growing compliance burdens . And some of ...
6. lappuse
... formula approach that would render irrelevant the accounting gymnastics and tax lawyering that thrive under the current system . Question . Where Does That Idea Come From ? Answer . The States . For decades , the States have had to deal ...
... formula approach that would render irrelevant the accounting gymnastics and tax lawyering that thrive under the current system . Question . Where Does That Idea Come From ? Answer . The States . For decades , the States have had to deal ...
7. lappuse
... formula method offers more hope for uniformi- ty between tax systems than anything the Treasury is doing now . Question . Fair Enough . But Can the U.S. Do This Under Its Tax Treaties With Other Nations ? Answer . Yes . Nothing is ...
... formula method offers more hope for uniformi- ty between tax systems than anything the Treasury is doing now . Question . Fair Enough . But Can the U.S. Do This Under Its Tax Treaties With Other Nations ? Answer . Yes . Nothing is ...
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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