Download or read book The Final Report of the Worldwide Unitary Taxation Working Group written by United States. Department of the Treasury. Worldwide Unitary Taxation Working Group and published by . This book was released on 1984 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Review of Unitary Method of Taxation written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management and published by . This book was released on 1987 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Monthly Catalogue United States Public Documents written by and published by . This book was released on 1985 with total page 1258 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Monthly Catalog of United States Government Publications written by United States. Superintendent of Documents and published by . This book was released on 1985 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: February issue includes Appendix entitled Directory of United States Government periodicals and subscription publications; September issue includes List of depository libraries; June and December issues include semiannual index

Download or read book Intergovernmental Perspective written by and published by . This book was released on 1980 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: Each issue concentrates on a different topic.

Download or read book Treasury Postal Service and general government appropriations for fiscal year 1988 written by United States. Congress. House. Committee on Appropriations. Subcommittee on the Treasury, Postal Service, and General Government Appropriations and published by . This book was released on 1987 with total page 1354 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Recent Controversy Over Worldwide Unitary Taxation written by and published by . This book was released on 1984 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Unitary Tax written by United States. Congress. Senate. Committee on Foreign Relations. Subcommittee on International Economic Policy and published by . This book was released on 1985 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Oversight of IRS and Justice Department prosecution of several tax cases written by United States. Congress. Senate. Committee on Finance Subcommittee on Oversight of the Internal Revenue Service and published by . This book was released on 1987 with total page 858 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 314 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 Business Periodicals Index written by and published by . This book was released on 1988 with total page 2392 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Final Report of the Worldwide Unitary Taxation Working Group written by United States; Dept; Of the Treasury and published by Forgotten Books. This book was released on 2015-06-24 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Final Report of the Worldwide Unitary Taxation Working Group: Chairman's Report and Supplemental Views Dear Mr. President: I am today transmitting the Final Report of the Worldwide Unitary Taxation Working Group. It consists of the Chairman's Report I transmitted to you on July 31, together with a Supplement containing separate additional views of individual Working Group members. Despite some remaining disagreements, which are spelled out in the Supplement, state, business, and federal representatives appear to be in basic agreement on the three Principles described in the Chairman's Report: Principle One: Water's edge unitary combination for both U.S. and foreign-based companies. Principle Two: Increased federal administrative assistance and cooperation with the states to promote full taxpayer disclosure and accountability. Principle Three: Competitive balance for U.S. multinationals, foreign multinationals, and purely domestic businesses. As indicated in my letter of July 31, 1984, transmitting Chairman's Report to you, state and business representatives were unable to reach agreement on the proper state tax treatment of foreign-source dividends and of U.S.-based corporations operating primarily abroad (so-called "80/20 corporations"). These issues are being left for resolution at the state level. It is important to recognize that the Final Report of the Working Group provides no more than the basic structure for resolving the perplexing issues in this area; it is not intended to set forth specific and comprehensive guidelines for legislation. The Working Group intends, however, that when individual states address the unitary issue, they will follow the recommended principles contained in developing specific legislative measures. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book Current Law Index written by and published by . This book was released on 1986 with total page 1724 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law and published by . This book was released on 2010 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Corporation Income Tax Issues in Worldwide Unitary Combination written by and published by Hoover Press. This book was released on 1984 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cornell International Law Journal written by and published by . This book was released on 1996 with total page 874 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxes written by and published by . This book was released on 1995 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt: