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
Resource Information
The item Present law and background related to possible income shifting and transfer pricing represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Present law and background related to possible income shifting and transfer pricing represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- I, 132 p.
- 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
- 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
- Extent
- I, 132 p.
- Label
- Present law and background related to possible income shifting and transfer pricing
- Extent
- I, 132 p.
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Present-law-and-background-related-to-possible/0h7mkY4k4PM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Present-law-and-background-related-to-possible/0h7mkY4k4PM/">Present law and background related to possible income shifting and transfer pricing</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
