Sprague, G.D
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The person Sprague, G.D represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
The Resource
Sprague, G.D
Resource Information
The person Sprague, G.D represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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- Sprague, G.D
21 Items by the Person Sprague, G.D
Context
Context of Sprague, G.DCreator of
- "Special measures" and the arm's-length principle
- 2008 OECD Model : changes to the Commentary on Article 5 regarding the treatment of services : more choices, less clarity
- A break in the clouds : a proposed framework for analyzing cloud computing transactions
- Additional guidance on the attribution of profits to permanent establishments - a welcome development
- Allocation of profits to permanent establishments
- An analysis of the proper tax treatment of international payments for computer software products : such payments should be treated as business profits not royalties subject to withholding
- Applying (and misapplying) the OECD Commentary in commissionaire PE cases
- Attribution of profits to permanent establishment
- Enterprise services
- Initial thoughts on the OECD discussion draft on special considerations for intangibles
- Letter to OECD re electronic commerce
- Nexus rules and theories of market-based taxation in the BEPS Project
- PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test
- Proposed regulations on computer software revenue characterization
- Role of Par. 482 principles to determine noncompulsory tax payments arising from transactions with foreign disregarded entities
- Source of royalty income and place of use of intangible property
- The Italian Supreme Court weighs in on commissionare structures - Is the fat lady singing yet?
- The emerging international tax environment for electronic commerce
- The final software revenue characterization regulations
- US: IRS issues subpart F regs on contract manufacturing
- Withholding tax on software payments from Korea : the latest word
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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/resource/EYy4qwYMFbw/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/EYy4qwYMFbw/">Sprague, G.D</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>
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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/resource/EYy4qwYMFbw/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/EYy4qwYMFbw/">Sprague, G.D</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>
