The International Tax Journal 1996 |
Title | Subject | Authors |
Advance pricing (dis)agreements: differences in tax authority and transnational corporation opinions. | Business, international | Borkowski, Susan C. |
Estate planning for noncitizen spouses. | Business, international | Englebrecht, Ted D., Davis, Alan |
Income tax considerations for U.S. expatriates in the PRC. (People's Republic of China) | Business, international | Ho, Daniel, Cho, Stella |
India's new investment and tax regime. | Business, international | Sinha, Subhankar |
International tax and business planning opportunities through commissionaire arrangements. | Business, international | McClintock, Martin R., Ward, Stephen A. |
International transfer pricing: a Canadian perspective. | Business, international | Gelardi, Alexander M.G., Wong, Sophia Y.L. |
International transfers of intangible property - is there a new bottle for the new wine? | Business, international | Burke, Michael S., Saba, Fuad S. |
IRS finalizes transfer pricing penalty regulations. | Business, international | Reynolds, Clayton S. |
Revenue Procedure 95-10: classification guidelines for domestic and foreign LLCs. (limited liability companies) | Business, international | Latorre, Stefan R., Gopman, Jonathan E. |
Strategic issues and implications of PRC tax reform. (People's Republic of China) | Business, international | Cheung, Brossa, Ho, Daniel, Kan, Shirley |
Taxation in Asia and the Pacific: some comparisons. | Business, international | Gillies, Peter |
Tax treaties in conflict with the EC treaty: the incompatibility of anti-abuse provisions and EC law. | Business, international | Prechal, 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, international | Peck, Milo W., Jr., Johns, Helene W. |
The future of mixed-source income: the Intel appeal and other threats. | Business, international | Lassar, Sharon S. |
The historical development of income tax law for domestic and foreign enterprises in China. | Business, international | Cho, Stella, Lam, Isabella, Mak, Aldous |
The IRS - out of step with its trading partners. | Business, international | Brecher, Stephen M. |
The passive foreign investment company provisions: the workings of Section 1291. | Business, international | Dickson, Pamela L. |
The slow crawl toward eliminating deferral under Subpart F. | Business, international | Terzian, Lincoln A., Crawford, Thomas W. |
The taxation of foreign investments in developing countries under the treaty regime: the African experience. | Business, international | Ashiabor, Hope |
Unitary apportioning: a key to global tax harmony. | Business, international | Tyson, Lance C. |
U.S. taxation of international operations: trends and new developments. | Business, international | Ruchelman, Stanley C. |
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