Effect of OECD and similar initiatives on multinational operations
Article Abstract:
The impact of the Organization for Economic Cooperation and Development's tax blacklist on the money-laundering practices of international financial centers, or tax havens, is analyzed. Tax planning strategies for multinational corporations are discussed.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 2001
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Cost-sharing agreements: "Pandora's Box" or the buy-in, buy-out challenge?
Article Abstract:
The authors discuss the use by taxpayers of cost-sharing arrangements involving intangible assets. Topics include the challenges of buy-in buy-out valuations and suggested parameters for buy-in and buy-out payments.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 2001
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The new United Kingdom transfer pricing rules
Article Abstract:
The author discusses modernized UK transfer pricing laws that took effect on July 1, 1999, with the aim of combating international tax avoidance through the use of tax havens.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 2000
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