3 edition of International tax coordination found in the catalog.
Includes bibliographical references and index.
|Statement||edited by Martin Zagler.|
|Contributions||Zagler, Martin, 1968-|
|LC Classifications||HJ2305 .I64 2010|
|The Physical Object|
|ISBN 10||9780415569484, 9780203849026|
|LC Control Number||2009052331|
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. Failure to adequately document can lead to transfer pricing adjustments and penalties. When requesting a correction, please mention this item's handle: RePEc:lmu:muench This book fills the gap by combining teams from business, economics, information science, law and political science to offer a unique and innovative approach to the issue of international tax coordination.
The costs associated with these activities often remain on the U. McLure Jr. More services and features. Providing methodological answers to the question of how to conduct interdisciplinary research, the book also gives an accessible introduction into research questions and answers that are important in related disciplines for scholars in various areas.
Please note that corrections may take a couple of weeks to filter through the various RePEc services. More services and features. Although many companies consider the probability of foreign countries discovering their activities as remote, and the potential for the tax authorities assessing a local tax liability as low, the existence of that liability may represent a substantial problem in the future. McDanielEd. He is an author of articles published in professional journals and law reviews, and a co-author of U. This can lead to transfer pricing penalties and interest, administrative burdens and possibly double taxation.
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This effect is examined from a wide variety of perspectives and views, considering its substantive tax technical, institutional and political aspects. All the chapters are written in collaboration between at least two authors from two different disciplines.
Risk from failure to file for local taxes may seem immaterial, especially when taking into account probability of discovery. In addition, the transfer pricing rates applied for services rendered overseas are frequently subject to VAT or indirect taxes.
At that time, there was no state or federal corporate income tax, but the states did assess property and capital stock taxes. Explores international documentary sales, letters of credit, bills of lading, international intellectual property, foreign direct investment issues including risk analysis and the decision to invest, transfer pricing, currency controls, company withdrawal, investing in developing nations, nations in transition, and economically integrated areas such as the NAFTA and the EU, and resolution of international commercial and investment disputes.
In many U. Once a U. With VAT rates generally increasing globally in Europe the rate can be as high as 25 percentsignificant historic liabilities could accumulate, with this being exacerbated by strict penalties and interest.
This rise in business complexity goes hand-in-hand with a significant increase in tax complexity. Having proper documentation and intercompany pricing codified in intercompany agreements is the first line of defense in the event of a tax authority inquiry into transfer pricing.
For example, a profitable group that incurs a loss in a particular territory has taxable profit apportioned to that territory, and conversely a loss-making group which makes profits in a particular territory has no taxable profits in that territory.
A leading group of experts contributed to form this new discourse that focuses on, yet is not limited to, the BRICS.
Facilitating coordination and complementarity between existing projects and actors active in the area of tax in Nigeria. The latter is known as water's edge combined reporting. Clausing and Reuven Avi-Yonah suggested that the US Internal Revenue Service use formulary apportionment in the assessment of federal corporate income taxbelieving it would lead to increased tax revenue in the face of a trend for multinational corporations to use transfer pricing to shift profits out of the US into low-tax countries.
This allows to link your profile to this item. In fact, there may be a requirement for local subsidiaries to self-assess for local VAT on services procured from outside its jurisdiction including management charges to a U.
See general information about how to correct material in RePEc. A Section deemed dividend may also be triggered if a U. Potential Issue: Transfer pricing adjustments increasing U.
Failure to adequately document can lead to transfer pricing adjustments and penalties. Similarly, companies will frequently use the same study for a number of years. Please note that corrections may take a couple of weeks to filter through the various RePEc services.Get this from a library!
International tax coordination: an interdisciplinary perspective on virtues and pitfalls. [Martin Zagler;] -- This book researches the issue of international tax coordination from a business, economics, information science, law and political science point. These are the kind of issues that the literature on international tax competition and coordination seeks to illuminate,and they are at the heart of this atlasbowling.com focus here is on theoretical perspectives,and especially on the nature and implications of alternative forms of strategic interaction in the setting of taxes on capital and capital.
The Income Tax Department NEVER asks for your PIN numbers, passwords or similar access information for credit cards, banks or other financial accounts through e-mail.
The Income Tax Department appeals to taxpayers NOT to respond to such e-mails and NOT to share information relating to their credit card, bank and other financial accounts. Basic Concepts of International Taxation.
Optimal tax policies are found to be growth-equalizing with and without policy coordination. This paper analyzes Pareto-efficient international. Jan 21, · Tax competition vs. tax coordination.
Similar results were obtained in the case where the unskilled form the majority – that is, tax rates and benefits are lower and the number of unskilled migrants is higher under coordination than under competition. What is the rationale for this unconventional result?
International Tax Coordination: An Interdisciplinary Perspective on Virtues and Pitfalls (Routledge International Studies in Money and Banking Book 60) eBook: Martin Zagler: atlasbowling.com: Kindle StoreManufacturer: Routledge.