allocation of expenses
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The concept allocation of expenses represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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allocation of expenses
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The concept allocation of expenses represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- allocation of expenses
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- Why treasury got it right : R&D should not be allocated to GILTI
- 2020 documenting transfer pricing under pandemic circumstances
- A primer on U.S. taxation of inbound corporations
- Addressing an opaque foreign income subsidy with expense disallowance
- Allocatie van kosten van stafafdelingen
- Allocating interest expense under the direct allocation provisions of the temporary regulations
- Allocation of advertising expense : the LG India case
- Allocation of costs to permanent establishments on the Norwegian continental shelf
- Allocation of expenses in international arm's length transactions of related companies | La répartition des dépenses pour les transactions réalisées dans des conditions de pleine concurrence entre sociétés apparentées | Die steuerliche Zuordnung von Ausgaben bei internationalen "arm's length"-Transaktionen verbundener Unternehmen | El reparto de los gastos para las transacciones realizadas en condiciones de plena concurrencia entre sociedades relacionadas
- Allocation of head office expenses and the interpretation of article 7(3) of the United Nations Model Tax Treaty
- Apple's cost-sharing arrangement : Frankenstein's monster [part 1]
- Application of article 6 "business profits" of USA-Kazakhstan tax treaty with regard to executive and general administrative expenses allocation between a nonresident and a permanent establishment of such nonresident situated in Kazakhstan
- Classification of cost allocation agreements
- Commentary considering "Reconsidering the taxation of foreign income"
- Commentary ownership neutrality and practical complications
- Criteria for the allocation of items of income and expense between related corporations in different states, whether or not parties to tax conventions | Les critères d'imputation des recettes et dépenses entre sociétés interdépendantes dans différents pays, parties ou non à des conventions internationales relatives à la double imposition | Kriterien für die Aufteilung der Einnahmen und Ausgaben zwischen verbundenen Körperschaften in verschiedenen Ländern mit oder ohne Doppelbesteuerungsabkommen | Criterios para la atribución de ingresos y egresos entre empresas en diferentes países, sean o no partes de acuerdos fiscales
- Cross-border transactions between related companies : a summary of tax rules
- Deutsche Bank AG v Thai Revenue Department : Case no 1229/2551 (2008)
- Die COVID-19-Pandemie und Verrechnungspreise : Die OECD-Position und ausgewählte Beispiele aus Deutschland, den Niederlanden und Polen
- Die österreichischen Verrechnungspreisrichtlinien 2021 (Teil 2) - Konzerninterne Dienstleistungen und Konzernumlagen
- EG:s redovisningsrätt, Årsredovisningslagen och svensk företagsbeskattning
- Einschränkung des Paragr. 3c Absatz 1 und des Paragr. 9 EStG durch Doppelbesteuerungsrecht - Zuordnung von Aufwendungen zu in- bzw. ausländischen Einnahmen bei Auslandsentsendungen
- Elimination of separate treatment for dividends from 10/50 companies : the time has finally come
- Europese fiscale studies : overhead cost allocation : fiscale relaties met Oost-Europa
- Expense apportionment practices of U.S. multinational corporations
- Exploring the contours of a proposed U.S. exemption (territorial tax system)
- Financing foreign subsidiaries of U.S. multinationals
- Foreign tax credit revisions make U.S. businesses more competitive
- Foreign tax planning for U.S. engineering and construction companies
- GILTI or not GILTI?
- GILTI, the commerce clause, & state taxation of foreign source income : Florida as a microcosm
- Goed koopmansgebruik
- Gulf Offshore NS Ltd v Canada : 2006 TCC 246
- Het toerekenen van verliezen aan de beslissers binnen een multinational
- Interest expense deduction of foreign banks operating in the U.S
- Interestlasten vaste inrichtingen : verschillen tussen jurisprudentie en OESO-rapport 2008
- Kapitalgewinne auf Beteiligungen - Kostenverlegung beim Beteiligungsabzug
- Kostenumlagevereinbarungen aus dem Blickwinkel des Fremdvergleichsgrundsatzes : eine praktische Heranführung
- Kostenverrechnung und Umlagen - Totgesagte leben länger
- National Westminster Bank plc v United States of America : case no 758 T
- Offshore banking units : welcome changes to applicable rules
- Operational transfer pricing : transfer pricing, finance, and IT functions converge
- Planning under U.S. expense allocation rules
- Proactive application of COVID-19 transfer pricing rules in Korea
- Recent developments in the allocation of expenses
- Recent developments on employee secondments in Germany
- Reconsidering the taxation of foreign income
- Reflections on the allocation of income and expenses among national tax jurisdictions
- Rules for determining income and expenses as domestic or foreign | Les règles pour déterminer l'origine nationale ou étrangère des revenus et des charges | Die Regeln für die Einordnung von Einnahmen und Ausgaben als inländische oder ausländische | Reglas para determinar el origen nacional o extranjero de las rentas y los gastos
- Seabrokers AS v Norwegian State : Case E-7/07
- Section 864(e) and the allocation of expenses under the Temporary Regulations
- Tax-advantaged planning for closely held exporters : return of the IC-DISC
- The E&P bump and CFC stock basis : problems and possible solutions
- The Italian Supreme Court decision in the Cathay Pacific Airways case : indirect cost allocation to branches of foreign airlines
- The Norwegian Supreme Court and its "365-day rule"
- The attribution of executive and administrative expenses to a permanent establishment
- The taxation of multinational corporations
- The transfer of production, research, development and service activities out of the Netherlands
- Transfer pricing and multinational enterprises : three taxation issues
- Transfer pricing implications of Basel III liquidity standards
- U.S. tax review : international tax reform proposals and FTC guidance
- U.S. tax review [BEAT regulations : part 1]
- U.S. tax review [FTC : final regulations]
- U.S. tax review [regulations on FTCs]
- U.S. taxation of international income : blueprint for reform
- What the Italian transfer pricing cases mean
- Why R&D should be allocated to subpart F and GILTI
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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/9MX7EN89slk/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/9MX7EN89slk/">allocation of expenses</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="https://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/9MX7EN89slk/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/9MX7EN89slk/">allocation of expenses</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
