Present law and background related to possible income shifting and transfer pricing
Resource Information
The work Present law and background related to possible income shifting and transfer pricing represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
The Resource
Present law and background related to possible income shifting and transfer pricing
Resource Information
The work Present law and background related to possible income shifting and transfer pricing represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
- Label
- 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
Context
Context of Present law and background related to possible income shifting and transfer pricingWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/5Z4G55WOGaQ/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/5Z4G55WOGaQ/">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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Present law and background related to possible income shifting and transfer pricing
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/5Z4G55WOGaQ/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/5Z4G55WOGaQ/">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>
