National Tax Journal, Volumes 5-6

National Tax Journal, Volumes 5-6 PDF

Author: National Tax Association

Publisher: Legare Street Press

Published: 2023-07-18

Total Pages: 0

ISBN-13: 9781019640821

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Containing articles on federal, state, and local taxation issues, this volume is a valuable resource for tax professionals and scholars alike. The National Tax Journal provides in-depth analysis and discussion of the latest tax policies and reforms. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

National Tax Journal, Volumes 5-6 - Primary Source Edition

National Tax Journal, Volumes 5-6 - Primary Source Edition PDF

Author: National Tax Association

Publisher: Nabu Press

Published: 2014-02

Total Pages: 812

ISBN-13: 9781294595342

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This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book.

Taxation

Taxation PDF

Author: Simon James

Publisher: Taylor & Francis US

Published: 2002

Total Pages: 514

ISBN-13: 9780415188043

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Encyclopedia Of International Economics And Global Trade (In 3 Volumes)

Encyclopedia Of International Economics And Global Trade (In 3 Volumes) PDF

Author:

Publisher: World Scientific

Published: 2020-03-23

Total Pages: 1044

ISBN-13: 9811200572

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In an era when trade and currency wars threaten to end a long-standing period of growing trade and capital flows, the economics of international trade, investment and finance have become more important than ever. This three-volume Encyclopedia provides a comprehensive and up-to-date overview of the theory and evidence on the causes and consequences of global trade, and the theory and evidence on the economics of international trade, financial and monetary transactions.It provides, first of all, a comprehensive set of entries explaining the key theoretical concepts in international economics as well as the latest empirical and simulation techniques used in the academic literature. In addition, various entries present the history behind — and the controversies surrounding — the core current global trade and monetary institutions, from the World Trade Organization to the European Monetary Union.The three volumes also provide a serious discussion of today's central policy debates, including the impact of globalization on employment, wages and income distribution, the imposition of controls on international financial flows, the effects of tariffs and protectionist policies, fixed versus flexible exchange rate regimes, and the role of the multinational enterprise on global growth, technical change and income distribution, among many others.

Tax Transfer Pricing

Tax Transfer Pricing PDF

Author: Andrea Musselli

Publisher: Gruppo 24 Ore

Published: 2022-09-15T00:00:00+02:00

Total Pages: 446

ISBN-13:

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The book pays attention to the tax treatment of transfer pricing in a single perspective of analysis since the most important principles (the arm’s length -ALP- i.e. conditions that independent parties would share, and the sale country) are agreed worldwide. They must be applied in the same way regardless of the economic sector or industry. A country survey overlooks the most important issue of the fiscal problem, that is, the ability to project a unitary policy in compliance with the ALP (or with the sale country principle) and that should be audited by one sole (only theoretically) existing tax authority. The practical part and examples disclose how rules should be/have been applied, how legal proceedings can arise/arose regarding their application , how they were decided if litigation truly occurred, and finally the author’s motivated opinion with special focus on which is “the breaking point” of a specific analysis. The term “breaking point” is used to explain which can be the factual and/or the interpretative change that is able to modify such analysis and thus the solution. Extract from the preface of prof. Reuven Avi-Yonah: “this book is a must read for any serious student of the topic and an important contribution to understanding how the ALP is applied today as well as to how it should be applied. It is an invaluable contribution and should be read widely by both tax lawyers and accountants and by tax policy makers”.