The Resource Present law and background related to possible income shifting and transfer pricing

Present law and background related to possible income shifting and transfer pricing

Label
Present law and background related to possible income shifting and transfer pricing
Title
Present law and background related to possible income shifting and transfer pricing
Creator
Subject
Language
eng
Summary
This report by the Joint Committee on Taxation of the US Congress, dated 20 July 2010 and designated JCX-37-10, was issued in connection with a hearing on transfer pricing to be held by the US House Committee on Ways and Means. It includes an economic analysis of US cross-border trade in goods and services, a discussion of business restructurings undertaken to affect supply chains, and a summary of past and present US transfer pricing rules, including Subpart F and entity classification issues. The report also includes six case studies regarding the manner in which international operations are structured by US-based multinational corporations. The studies are based on public documents, i.e. tax returns and corporate filings, by actual (but unidentified) companies in different industries. An analysis is provided regarding the tax consequences of the structures presented in the case studies
Geographic coverage
North America
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
Joint Committee on Taxation
http://library.link/vocab/subjectName
  • transfer pricing
  • income shifting
  • reorganization
  • Subpart F income
  • entity classification
Label
Present law and background related to possible income shifting and transfer pricing
Instantiates
Publication
Extent
I, 132 p.
Label
Present law and background related to possible income shifting and transfer pricing
Publication
Extent
I, 132 p.

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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