A year ago, the Streamlined Sales and Use Tax Agreement (SSUTA) developed under the Streamlined Sales Tax Project...
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INTRODUCTION In most jurisdictions there are three separate spheres of transfer pricing analysis--income tax, customs, and VAT. Although...
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The Internet might be called one of the greatest inventions of the 20th century. It has influenced everything...
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I. INTRODUCTION A recent World Trade Organization (WTO) case held the United States export tax subsidies to be...
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IMAGE TABLE 1 TABLE OF CONTENTS IMAGE TABLE 2 TABLE OF CONTENTS I. INTRODUCTION A recent World Trade...
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A sales tax is an excise tax on goods or services purchased by a consumer from a retailer...
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This article explores the implications for the determinants of international business activity.
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The 2001 recession and resulting fiscal crisis among state and local governments underscored the need for revenue diversification....
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Section 937.-Residence and Source Rules Involving Possessions 26 CFR 1.937-1T: Bonafide residency in a possession (temporary). DEPARTMENT OF...
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I. INTRODUCTION Recent, highly visible accounting scandals in which major corporations such as Enron and WorldCom inflated revenues...
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I. Introduction/Summary ...
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The Islamic waqf appears to have emerged as a credible commitment device to give property owners economic security...
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On March 18, 1994, Tax Executives Institute submitted the following comments to the Internal Reven proposed and temporary...
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HEADNOTE December 22, 2003 On December 22, 2003, Tax Executives Institute submitted comments to the Internal Revenue Service...
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On December 22, 2003, Tax Executives Institute submitted comments to the Internal Revenue Service relating to the propossed...
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EXECUTIVE SUMMARY * The AICPA's Tax Executive Committee released an exposure draft of proposed Statements on Standards for...
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The Internal Revenue Service has handed down the controversial Intermediate Sanctions final regulations designed to protect donors and...
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I. INTRODUCTION Approximately 77.7 million individuals in the United States invest in equities through stock mutual funds.1 When...
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HEADNOTE Notice of Proposed Rulemaking and Notice of Public Hearing Treatment of Services Under Section 482; Allocation of...
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"WHERE WAS THE AUDIT COMMITTEE?" HAS BEEN a question asked by many over the past few years. With...
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Nobel Prize winners disagree about the impact of the financial sector on economic growth. Some do not even...
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(ProQuest: ... denotes formula omitted.) Section 937.-Residence and Source Rules Involving Possessions 26 CFR 1.937-1: Bona fide residency...
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July 2, 2004 On July 2, 2004, Tax Executives Institute filed the following comments with the Internal Revenue...
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On July 2, 2004, Tax Executives Institute filed the following comments with the Internal Revenue Service and the...
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The "Doha Development Round" of trade negotiations has opened new debates--and reopened old ones--about the appropriate role of...
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INTRODUCTION The corporation income tax occupies a tenuous place in the economics of taxation. The theory of taxation...
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GATT,(1) NTBs,(2) SII,(3) VERs/VRAs,(4) NAFTA.(5) These are just a few of the acronyms which have emerged in recent...
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A year has passed since the North American Free Trade Agreement (NAFTA) was ratified in the United States,...
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Background Core Services Provided Scientific research cores provide a means of supporting shared resources and facilities by a...
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Tax reforms happen, inevitably and not by accident. Once the tax provisions in the "Contract with America" have...
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"They do not follow any ethics," he protested. "They're only looking to make a quick profit. And when...
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HEADNOTE June 5, 2000 HEADNOTE On June 5, 2000, Tax Executives Institute submitted the following comments to the...
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June 5, 2000 On June 5, 2000, Tax Executives Institute submitted the following comments to the Internal Revenue...
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IMAGE TABLE 1 INTRODUCTION The North America Free Trade Agreement (NAFTA)1 has yielded a new frontier in the...
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EXECUTIVE SUMMARY This paper provides broad guidelines to start a non-profit organization. Once the non-profit organization has been...
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I. INTRODUCTION The most sustained U.S. tax policy debate of the past thirty years concerns proposals to replace...
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"They do not follow any ethics," he protested. "They're only looking to make a quick profit And when...
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HEADNOTE The Industrial Age has been an epoch of harvesting natural and social capital to produce productive and...
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Despite attention from governments, international organizations, and academics, the issue of international tax arbitrage, or private tax benefits...
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Tax Executives Institute, Inc. submitted the following comments to The Internal Revenue Service on Section 482 issues on...
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ABSTRACT Egypt, a developing country, is still going through a transition process from a socialist to a free...
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I. INTRODUCTION ...
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Introduction ...
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HEADNOTE Notice of Proposed Rulemaking and Notice of Public Hearing Application of Section 409A to Nonqualified Deferred Compensation...
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I. INTRODUCTION One of the greatest controversies in the field of state taxation today concerns the constitutional authority...
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IMAGE TABLE 1 IMAGE TABLE 2 I. INTRODUCTION One of the central justifications for the 2003 war in...
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TAX HIGHLIGHTS ? * GST - Long-term non-reviewable contracts * Loss recoupment draft legislation * Topical tax issues...
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EXECUTIVE SUMMARY * The matching concept is often used to test whether a particular accounting method clearly reflects...
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HEADNOTE January 28, 2003 HEADNOTE On January 28, 2003, TEI filed comments with the Internal Revenue Service relating...
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HEADNOTE Editors' Synopsis: The author provides a recent history of agricultural development and farmland preservation policies in terms...
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