The Resource Excise taxes and transfer pricing : the Wal-Mart Puerto Rico litigation and the Medical Device Excise Tax

Excise taxes and transfer pricing : the Wal-Mart Puerto Rico litigation and the Medical Device Excise Tax

Label
Excise taxes and transfer pricing : the Wal-Mart Puerto Rico litigation and the Medical Device Excise Tax
Title
Excise taxes and transfer pricing : the Wal-Mart Puerto Rico litigation and the Medical Device Excise Tax
Creator
Subject
Language
eng
Summary
This article illustrates the author's concerns with enforcing excise taxes by discussing transfer pricing issues for the Medical Device Excise Tax (MDET). This is followed by a discussion of a controversy between Wal-Mart and the Puerto Rican government with respect to its recent alternative minimum corporate profits tax, which is an example of Durst's suggested excise tax
Citation source
In: Journal of international taxation. - New York. - Vol. 29 (2018), no. 7 ; p. 44-55
http://library.link/vocab/creatorName
McClure, J.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • excise duty
  • transfer pricing
  • alternative minimum tax
Label
Excise taxes and transfer pricing : the Wal-Mart Puerto Rico litigation and the Medical Device Excise Tax
Instantiates
Publication
Label
Excise taxes and transfer pricing : the Wal-Mart Puerto Rico litigation and the Medical Device Excise Tax
Publication

Library Locations

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      52.3736660 4.9336932
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