Transfer Pricing Answer

Author: David B. Blair
Publisher:
ISBN: 9781402426162
Size: 57.66 MB
Format: PDF
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The phenomena of increasingly global business enterprises with valuable intangible property expose companies to transfer pricing enforcement by different countries around the world. Many of these countries are increasingly aggressive in enforcing their local transfer pricing rules, as they attempt to protect their tax revenue base. To avoid double taxation of the same income in this environment, companies often are required to deal with the highly specialized, bilateral treaty-based competent authority process developed to prevent double taxation at a time when trade mainly involved only two established countries. Even more challenging today, companies and tax authorities increasingly are faced with the potential for multiple taxation of the same income, as supply chains cross many borders and as the tax authorities of emerging countries become players in the global taxation process, and the resulting stresses, strains, and limitations of the bilateral treaty-based competent authority process have become more apparent. In light of the high-dollar risks presented by the increased enforcement efforts of tax authorities worldwide, the complexity of the ever-changing, inherently uncertain transfer pricing standards, and the continually evolving business models of businesses adapting to the constantly changing global economy, companies need practical guidance to permit them to develop and defend their transfer pricing strategies. Transfer Pricing Answer Book 2016 gives companies such guidance by discussing all aspects of transfer pricing, from initially planning a transfer pricing strategy, to alternative ways to defend the strategy from attack by two or more tax authorities, to resolving a case before competent authorities, to bringing a transfer pricing case to court. The book s non-technical discussion is presented in a question and answer format that will appeal to readers regardless of their prior level of experience or familiarity with taxes in general and transfer pricing in particular. Transfer Pricing Answer Book 2016 is an invaluable resource for company executives and their advisors who are seeking to better understand this important area of tax law that has become such an important economic facet of so many businesses."

A Difficult Neighbourhood

Author: John Besemeres
Publisher: ANU Press
ISBN: 1760460613
Size: 59.73 MB
Format: PDF, Mobi
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Through a series of essays on key events in recent years in Russia, the western ex-republics of the USSR and the countries of the one-time Warsaw Pact, John Besemeres seeks to illuminate the domestic politics of the most important states, as well as Moscow’s relations with all of them. At the outset, he takes some backward glances at the violent suppression of national life in the ‘bloodlands’ of Europe during World War II by the Stalinist and Nazi regimes, which helps to explain much about the region’s dynamics since. His concern throughout is that a large area of Europe with a combined population well in excess of Russia’s could again be consigned by the West to Moscow’s care, not this time by more and less malign forms of collusion, but by distracted negligence or incomprehension. ‘This is a wonderful collection of essays from a leading Eastern Europe specialist. John Besemeres brings a lifetime of experience, profound insights, and an incisive style to subjects ranging from wartime and post-war Poland through contemporary Ukraine to Putin’s Russia. At a time when doublespeak has become the new normal, his refreshing honesty has never been in greater need.’ — Bobo Lo This publication was awarded a Centre for European Studies Publication Prize in 2015. The prize covers the cost of professional copyediting.

Initial Public Offerings

Author: David Westenberg
Publisher: Practising Law Inst
ISBN: 9781402418952
Size: 37.82 MB
Format: PDF, ePub, Docs
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The new second edition of Initial Public Offerings: A Practical Guide to Going Public provides battle-tested, real-world advice on how to create a winning IPO. Packed with best practices, planning tips, checklists and sample documents to help implement its guidance, Initial Public Offerings gives you the actionable insight you need to Understand market requirements and lay the groundwork for an IPO Weigh an IPO s advantages, drawbacks, demands and alternatives Prepare for the rigors of due diligence Master accounting matters vital to the IPO process Take advantage of pre-IPO tax and financial planning opportunities Put together a powerful IPO team Consider a dual track strategy Numerous developments originating from the SEC, Congress, and the private sector continue to change the IPO landscape. Completely revised and substantially expanded, the second edition addresses key changes in legal requirements and market practices of critical interest to IPO companies, lawyers, and market professionals alike. Among other new and updated topics, the book covers the impact of the JOBS Act on private company fundraising, pre-IPO activities, Form S-1 disclosure requirements, and the IPO process; ongoing changes in corporate governance requirements and practices; and important developments in accounting preparation, SEC review, and underwriting practices. The new edition also includes updated market data, IPO forms, and planning tips to help ensure a smooth IPO in the post-Dodd-Frank, post-JOBS Act world."

Substantial Similarity In Copyright Law

Author: Robert C. Osterberg
Publisher: Practising Law Inst
ISBN: 9781402403415
Size: 41.13 MB
Format: PDF, ePub
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Substantial Similarity in Copyright Law lucidly examines the principal substantial similarity tests used by the various circuit courts to assess whether the copying of specific subject matter is sufficient to support a conclusion of copyright infringement.

World Report 2018

Author: Human Rights Watch
Publisher: Seven Stories Press
ISBN: 1609808150
Size: 14.85 MB
Format: PDF, ePub, Docs
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The human rights records of more than ninety countries and territories are put into perspective in Human Rights Watch's signature yearly report. Reflecting extensive investigative work undertaken in 2016 by Human Rights Watch staff, in close partnership with domestic human rights activists, the annual World Report is an invaluable resource for journalists, diplomats, and citizens, and is a must-read for anyone interested in the fight to protect human rights in every corner of the globe.