Download or read book Readings in Income Tax Allocation written by Trevor D. Wise and published by . This book was released on 1988 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Tax Allocation written by George C. Trent and published by . This book was released on 1966 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Role of Allocation in a Globalized Corporate Income Tax written by Mr.Jack M. Mintz and published by International Monetary Fund. This book was released on 1998-09-01 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arrangements to further globalize the corporate income tax. The paper assesses the merits and limitations of allocation methods for attributing income to different jurisdictions according to formulas measuring business activity. Such methods are being used as part of transfer pricing regimes and are likely to be enhanced over time. Whatever international arrangements develop in the future, there is a role for new institutions to improve cooperative discussions among governments.
Download or read book Allocation of Income in State Taxation written by George Tilden Altman and published by . This book was released on 1950 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Analysis of Interperiod Income Tax Allocation written by Thomas Edward Balke and published by . This book was released on 1970 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Illustrations of Interperiod Tax Allocation written by Hortense Goodman and published by . This book was released on 1974 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Allocation of Multinational Business Income Reassessing the Formulary Apportionment Option written by Richard Krever and published by Kluwer Law International B.V.. This book was released on 2020-02-20 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm’s length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union’s CCCTB proposals. In this timely book – a global guide to formulary apportionment, both as it exists in practice and how it might function internationally – a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States, address this actively debated topic, both in respect of its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems. Drawing on a wealth of literature considering formulary apportionment in the international sphere and considering decades of experience with the system in the states and provinces of the United States and Canada, the contributors explicate and examine such pertinent issues as the following: the debate about what factors should be used to allocate profits under a formulary apportionment system and experience in jurisdictions using formulary apportionment; application of formulary apportionment in specific sectors such as digital enterprises and the banking industry; the political economy of establishing and maintaining a successful formulary apportionment regime; formulary apportionment proposals for Europe; the role of traditional tax criteria such as economic efficiency, fairness, ease of administration, and robustness to avoidance and incentive compatibility; determining which parts of a multinational group are included in a formulary apportionment unit; and whether innovative profit-split methodologies such as those developed by China are shifting traditional arm’s length methods to a quasi-formulary apportionment system. Providing a comprehensive understanding of all aspects of the formulary apportionment option, this state of the art summary of history, current practice, proposals and prospects in the ongoing debate over arm’s length versus formulary apportionment methodologies will be welcomed by practitioners, policy-makers, and academics concerned with international taxation, all of whom will gain an understanding of the case put forward by proponents for adoption of formulary apportionment in Europe and globally and the counter-arguments they face. Readers will acquire a better understanding of the implications of formulary apportionment and its central role in the current debate about the future of international taxation rules. “...providing (sic) all the intellectual ammunition needed to carefully re-examine one of the ideas traditionally considered as apocryphal by the OECD and to a significant portion of the tax professional community...readers of this book will come away not only with a renewed understanding of the multiple facets of formulary apportionment, but also of some of the fundamental pressure points in the international tax system. Accordingly, it is a welcome and timely addition to the literature. ” Dr. Stjepan Gadžo, Assistant Professor at University of Rijeka, Faculty of Law / British Tax Review 2021, Issue 2, p243-246
Download or read book Interperiod income tax allocation written by Brian Houston Smith and published by . This book was released on 1982 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Determinants of the Choice Between Comprehensive and Partial Income Tax Allocation written by Sanjay Gupta and published by . This book was released on 1990 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Interperiod Allocation of Corporate Income Taxes written by Homer A. Black and published by . This book was released on 1966 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Critical Analysis of Current Income Tax Allocation Concepts written by William C. Sanders and published by . This book was released on 1964 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Tax Allocation written by John W. Buckley and published by . This book was released on 1972 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Appraisal of Interperiod Income Tax Allocation written by James Ernest Wheeler and published by . This book was released on 1974 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Tax Allocation written by Michael John McGinniss and published by . This book was released on 1970 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Riegle Community Development and Regulatory Improvement Act of 1994 written by United States and published by . This book was released on 1994 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for Deferred Income Taxes written by Bobby Carmichael and published by John Wiley & Sons. This book was released on 2020-07-08 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: A complicated accounting model, FASB ASC 740 has been around for a while. But the rules are becoming more challenging as businesses become more complex. This book incorporates the new tax rates and other impacts of the Tax Cuts and Jobs Act and will assist you in understanding FASB ASC 740, Income Taxes, and how it establishes guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures. Key topics include: Principles of FASB ASC 740 Income tax expense and deferred tax liabilities and assets Valuation allowances Proper documentation of deferred income taxes in the work papers Required disclosures within the financial statements
Download or read book Income tax allocation written by Ralph E. Berg and published by . This book was released on 1969 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
