The Resource Transfer pricing : international joint ventures, R. Arnold Handler, Esq. (Tax Attorney/Consultant, New York, New York)

Transfer pricing : international joint ventures, R. Arnold Handler, Esq. (Tax Attorney/Consultant, New York, New York)

Label
Transfer pricing : international joint ventures
Title
Transfer pricing
Title remainder
international joint ventures
Statement of responsibility
R. Arnold Handler, Esq. (Tax Attorney/Consultant, New York, New York)
Creator
Contributor
Author
Publisher
Separated from
Subject
Genre
Language
eng
Summary
"...discusses tax issues pertinent to international joint ventures, including [section] 482 issues, such as: control, hidden or 2creeping3 control, acting in concert, and burden of proof. Other tax issues discussed include those in the joint venture context, such as: choice of entity, formation of, and outbound transfers to, joint venture corporate and partnership vehicles (including the issuance of proposed regulations under [section] 367(a) and [section] 367(d) for foreign corporations and Notice 2015-54 for partnerships), check-the-box rules, blocker corporations, piercing the corporate veil, sham treatment, taxation of operating income, reporting requirements, repatriation of income, foreign tax credit planning, and joint venture termination."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1940-
http://library.link/vocab/creatorName
Handler, R. Arnold
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 6906 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
Foreign income portfolios
Series volume
6906
http://library.link/vocab/subjectName
  • Transfer pricing
  • Joint ventures
Label
Transfer pricing : international joint ventures, R. Arnold Handler, Esq. (Tax Attorney/Consultant, New York, New York)
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed Analysis -- I. Introduction: "Control" -- II. Legal Framework -- III. Establishing Absence of Common Control and Arm's-Length Transactions -- IV. Hidden or "Creeping" Control -- V. Joint Venture Pricing as an Arm's-Length Comparable -- VI. Additional Tax Planning Issues -- VII. Summary of Key Reporting Obligations -- VIII. Conclusions -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)958279745
Label
Transfer pricing : international joint ventures, R. Arnold Handler, Esq. (Tax Attorney/Consultant, New York, New York)
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed Analysis -- I. Introduction: "Control" -- II. Legal Framework -- III. Establishing Absence of Common Control and Arm's-Length Transactions -- IV. Hidden or "Creeping" Control -- V. Joint Venture Pricing as an Arm's-Length Comparable -- VI. Additional Tax Planning Issues -- VII. Summary of Key Reporting Obligations -- VIII. Conclusions -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)958279745

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
Processing Feedback ...