2009 RELEASE: qInternational Taxation of Low-Tax Transactions, High Tax Jurisdictionsq - A three-volume set with nearly 1, 200 pages, offers tax specialists from North and South America, Europe, Asia and the Pacific, and the Middle East who examine the treatment by high-tax countries of transactions originating from and holdings based in low-tax jurisdictions, providing an essential tool for practitioners dealing with the crossborder movement of capital and other assets. The publication is replaced by updated volumes annually. Order Low-Tax Jurisdictions, Volumes I and II, to complete the set. A 25% discount applies to a subscription for three years of updates. Discounts are applied after purchase by rebate from publisher.In essence, the Internal Revenue Service, under this ruling, seeks to counter the use of back-to-back royalty ... 171 Northern Indiana Public Service Company v Commissioner 105 TC 341 (1995), affa#39;d 7th Cir (1997). held that a foreignanbsp;...
|Title||:||International Taxation of Low-Tax Transactions  - High-Tax Jurisdictions|
|Author||:||Dennis Campbell, Center for International Legal Studies (Salzburg)|
|Publisher||:||Lulu.com - 2009-08-12|