Tax Court Reporter: Current memo decisions
Author : Commerce Clearing House
Publisher :
Page : 1576 pages
File Size : 31,56 MB
Release : 1947
Category : Taxation
ISBN :
Author : Commerce Clearing House
Publisher :
Page : 1576 pages
File Size : 31,56 MB
Release : 1947
Category : Taxation
ISBN :
Author :
Publisher :
Page : 12 pages
File Size : 24,1 MB
Release : 1988
Category : Income tax
ISBN :
Author : United States. Board of Tax Appeals
Publisher :
Page : 1546 pages
File Size : 38,96 MB
Release : 1928
Category : Law reports, digests, etc
ISBN :
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
Page : 388 pages
File Size : 26,4 MB
Release : 2021-02-26
Category : Business & Economics
ISBN : 1513511777
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author : United States
Publisher :
Page : 1146 pages
File Size : 32,53 MB
Release : 2013
Category : Law
ISBN :
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Author :
Publisher : DIANE Publishing
Page : 77 pages
File Size : 21,97 MB
Release : 2005
Category :
ISBN : 1428934391
Author :
Publisher :
Page : 2524 pages
File Size : 12,88 MB
Release : 2010
Category : Income tax
ISBN :
Author : United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher :
Page : 1532 pages
File Size : 27,91 MB
Release : 1962
Category : Aliens
ISBN :
Author :
Publisher :
Page : 174 pages
File Size : 20,57 MB
Release : 1980
Category : Corporations
ISBN :
Author : American Law Institute
Publisher :
Page : 384 pages
File Size : 49,37 MB
Release : 1992
Category : Business & Economics
ISBN :
Proposals on United States income tax treaties. The book is a companion volume to "International aspects of United States income taxation" published in 1987. While the 1987 volume addressed various aspects of US internal income tax law as applied to international transactions, this volume deals with the special set of problems involved in treaties between the US and their trading partners by which it is sought to bring divergent national tax laws and incidents of taxation into reasonable accord.