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Written by an expert author team, this book provides a straightforward introduction to the complex area of global transfer pricing, offering an overall understanding of transfer pricing as it is practised today.
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Explores how the concept of fairness is applied to ensure the laws we live under are just and reasonable.
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Explores how the concept of fairness is applied to ensure the laws we live under are just and reasonable.
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These essays explore issues arising from the restitution of overpaid taxes from various perspectives including the tax background, various private law claims, alternative... Læs mere
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Provides an overview of state and local taxation, the current and future outlook across the nation, the role of taxes in economic development, and tax administration.
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The U.S. Constitution contains several limitations on the national taxing power. The Taxing Power proves that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause.
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They also discuss the theoretical framework behind environmental tax initiatives, explain alternative systems to taxation, reveal... Læs mere
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