The good, the bad, and the ugly: recent cases addressing international tax transactions
Article Abstract:
Auditing of foreign-owned businesses in the US and of international transactions has increased to determine if there has been underpayment of US tax due to non-arm's-length transfer-pricing arrangements that aggressively defer or avoid taxes. The result is a body of law reflecting judicial review of issues raised by the IRS. The cases reflect a mixture of plaintiff and defense wins and the view that in international tax planning, ideas of substance are needed for the desired goal to be achieved.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 1998
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The case for a Forex exchange
Article Abstract:
A currency-trading exchange could help developing nations, and in particular, countries vulnerable to share fluctuations in currency-rates. A currency exchange would be similar to a stock exchange, with members owning the exchange and a clearinghouse assuming counterparty risk. It would generate reliable and broad trading information, and would utilize accepted free-market principles of transparency. Speculation would not be deterred, but a currency exchange would discourage manipulation.
Publication Name: Far Eastern Economic Review
Subject: Business, international
ISSN: 0014-7591
Year: 1997
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New York Stock Exchange transactions
Article Abstract:
Statistical information of the New York Stock Exchange is presented for June 19, 2000.
Publication Name: Wall Street Journal. Europe
Subject: Business, international
ISSN: 0921-9986
Year: 2000
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