Articles 131 - 135 of 135
Obama Wants International Tax Reform
President Obama introduced his plan to crack down on off-shore tax havens and remove tax incentives available to multinational corporations. Martin DiGiovine explores the implications.
Update: Transfer Pricing Developments
Cost sharing arrangements (“CSA’s”) are agreements among related parties to share the costs of developing intangible property (trademarks, know-how, patents, or similar items) in proportion to their shares of reasonably anticipated benefits from the use of the intangible. As with all related party transactions, the rules require “arm’s length pricing”- what unrelated parties would pay under the same circumstances. Mary Richter provides insight.
Introduction of Foreign Dividend Exclusion System
The Japanese ruling coalitions and governmental agencies have agreed and released an outline of the 2009 tax reform proposals on December 12, 2008. Under
International Tax Update
On December 15, 2008, the Fifth Protocol to the US- Canadian tax treaty entered into force. Provisions of the protocol with Canada, which amends the existing