The International Tax Journal 1996 - Abstracts

The International Tax Journal 1996
TitleSubjectAuthors
Advance pricing (dis)agreements: differences in tax authority and transnational corporation opinions.Business, internationalBorkowski, Susan C.
Estate planning for noncitizen spouses.Business, internationalEnglebrecht, Ted D., Davis, Alan
Income tax considerations for U.S. expatriates in the PRC. (People's Republic of China)Business, internationalHo, Daniel, Cho, Stella
India's new investment and tax regime.Business, internationalSinha, Subhankar
International tax and business planning opportunities through commissionaire arrangements.Business, internationalMcClintock, Martin R., Ward, Stephen A.
International transfer pricing: a Canadian perspective.Business, internationalGelardi, Alexander M.G., Wong, Sophia Y.L.
International transfers of intangible property - is there a new bottle for the new wine?Business, internationalBurke, Michael S., Saba, Fuad S.
IRS finalizes transfer pricing penalty regulations.Business, internationalReynolds, Clayton S.
Revenue Procedure 95-10: classification guidelines for domestic and foreign LLCs. (limited liability companies)Business, internationalLatorre, Stefan R., Gopman, Jonathan E.
Strategic issues and implications of PRC tax reform. (People's Republic of China)Business, internationalCheung, Brossa, Ho, Daniel, Kan, Shirley
Taxation in Asia and the Pacific: some comparisons.Business, internationalGillies, Peter
Tax treaties in conflict with the EC treaty: the incompatibility of anti-abuse provisions and EC law.Business, internationalPrechal, Sacha, Essers, Peter, Offermanns, R.H.M.J., Kemmeren, Eric, Raventos, Stella, Mossner, Jorg, Casertano, Gaetano, Tiley, John, Dibout, Patrick
The death of Section 936: closing a loophole or poor policy? (Puerto Rico)Business, internationalPeck, Milo W., Jr., Johns, Helene W.
The future of mixed-source income: the Intel appeal and other threats.Business, internationalLassar, Sharon S.
The historical development of income tax law for domestic and foreign enterprises in China.Business, internationalCho, Stella, Lam, Isabella, Mak, Aldous
The IRS - out of step with its trading partners.Business, internationalBrecher, Stephen M.
The passive foreign investment company provisions: the workings of Section 1291.Business, internationalDickson, Pamela L.
The slow crawl toward eliminating deferral under Subpart F.Business, internationalTerzian, Lincoln A., Crawford, Thomas W.
The taxation of foreign investments in developing countries under the treaty regime: the African experience.Business, internationalAshiabor, Hope
Unitary apportioning: a key to global tax harmony.Business, internationalTyson, Lance C.
U.S. taxation of international operations: trends and new developments.Business, internationalRuchelman, Stanley C.
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