The International Tax Journal 2001 |
Title | Subject | Authors |
An analysis of new reporting requirements for foreign trusts.(IRS rules) | Business, international | Englebrecht, Ted D., Colburn, Steven C. |
Cost-sharing agreements: "Pandora's Box" or the buy-in, buy-out challenge? | Business, international | Miesel, Victor H., Levey, Marc M., Garofalo, William S. |
Data reduction techniques in the allocation of operational expenses under I.R.C. section 861: a structured approach. | Business, international | Rodriguez, A.E. |
Debate on the Hong Kong tax base: its criteria, principles, and problems. | Business, international | Cheung, Daniel K.C. |
Effect of OECD and similar initiatives on multinational operations.(Organization for Economic Cooperation and Development) | Business, international | Karp, Joel J. |
Electronic commerce: erosion of tax base and challenges to the international tax authorities. | Business, international | Biscontri, Robert G., Ng, Christina Y.M., Yuen, Susana L.M. |
Foreign partnerships: rules, issues, and planning opportunities regarding U.S. filing requirements. | Business, international | Quinn, Thomas F., Garre, Karen, Hangebrauck, Wendi |
Narrowing the gap between tax accounting and financial accounting: Australian proposals for change. | Business, international | Butcher, Bill, Kreiser, Larry, Malley, Alex |
Preventing international arbitrage in reorganizations: an analysis of the gap closing provisions of the recently released final regulations to section 367(b).(IRS code) | Business, international | Evans, Cherie L., Carr, Chris A. |
Recent development of tax system reforms in China: challenges and responses. | Business, international | Lin, Z. Jun |
The interplay of language between taxation and accounting for repairs in Australia: Should a stitch in time save nine? | Business, international | Kaidonis, Mary A., Stoianoff, Natalie P. |
The source of income from personal services: not always a clear-cut determination. | Business, international | Dougherty, Clarissa |
Transfer pricing economics: potential errors in payment terms adjustments. | Business, international | Verma, Rohit, Miesel, Victor H. |
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