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Book
p. 624-673 ; 23 cm.
Law Library (Crown)
Book
283 p. ; 24 cm.
SAL3 (off-campus storage)
Book
vii, 400 p. ; 24 cm.
Law Library (Crown)
Book
xi, 281 p. : ill.
Law Library (Crown)
Book
xx, 543 pages : illustrations ; 24 cm.
  • Preface.- Introduction.- International Corporations and Taxes.- Structure and Activities of a Model Multinational Company: MNC.- The Value of Intellectual Capital.- Transfer Pricing.-Eight Valuation Methods.- Types and Roles of Taxhavens.- Taxes Avoided by MNC.- US Taxation.- Effect on National Economies.- Conclusion and Recommendations.- Bibliography.- Appendix A MNC's Income and Balance Statements. - Appendix B Selected Laws and Regulations.- Appendix C Royalties for IP.- Appendix D Definitions and Glossary.- Appendix E Tax Expenditures.- Appendix F Formulas and Analyses applied to MNC. Extensive References and Index.
  • (source: Nielsen Book Data)9781461466109 20160612
Valuing Intellectual Capital provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies. This book addresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets. Each method in the text is applied through the lens of a model corporation, in order for readers to understand and quantify the operation of a real-world multinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called "fiscal cliff" that was partially averted by passage of the American Taxpayer Relief Act on New Year's day 2013. This book also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms. CFOs, corporate auditors, corporate financial analysts, corporate financial planners, economists, and journalists working with issues of taxation will benefit from the concepts and background presented in the book. The material clearly indicates how a trustworthy valuation of intellectual capital allows a realistic assessment of a company's income, earnings, and obligations. Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience.
(source: Nielsen Book Data)9781461466109 20160612
Green Library
Book
210 pages : illustrations, portraits ; 25 cm.
  • Preface - William Watson, Slaughter and May Albania - Alketa Uruci & Jonida Skendaj, Boga & Associates Argentina - Ariadna Laura Artopoulos, M. & M. Bomchil Australia - Hamish Wallace, Minter Ellison Lawyers Belgium - Philippe Malherbe, Liedekerke Wolters Waelbroeck Kirkpatrick Bolivia - Mauricio Dalman, Guevara & Gutierrez S.C. Brazil - Cristiano Frederico Ruschmann, Jose Luis Ribeiro Brazuna & Fabio Piovesan Bozza, Dias Carneiro Advogados Colombia - Mauricio Pineros-Perdomo & Ignacio R. Velez-Vergara, Gomez-Pinzon Zuleta Abogados S.A. Cyprus - Elias A. Neocleous & Philippos Aristotelous, Andreas Neocleous & Co LLC France - Catherine Charpentier, Ashurst LLP Germany - Ernst-Thomas Kraft & Martin T. Mohr, Hengeler Mueller India - Rohan Shah, Pranay Bhatia & Ajit Tolani, Economic Laws Practice Japan - Shigeki Minami, Nagashima Ohno & Tsunematsu Luxembourg - Raquel Guevara, MNKS Macedonia - Dragan Dameski & Elena Nikodinovska, Debarliev, Dameski and Kelesoska Attorneys at Law Mexico - Edgar M. Anaya & Fabiola A. Diaz, Anaya Abogados Asociados, S.C. Nigeria - Olamide Oladosu & Ebuka Uyanwa, Templars Norway - Harald Willumsen & Marius Sollund, Wiersholm Paraguay - Ana Anazco, Peroni Sosa Tellechea Burt & Narvaja Poland - Piotr Karwat, Chadbourne & Parke Serbia - Nikola Dordevic, JPM Jankovic Popovic Mitic South Africa - Alan Keep & Mogola Makola, Bowman Gilfillan Inc. Spain - Luis M. Vinuales, Garrigues Switzerland - Harun Can & Michael Nordin, Schellenberg Wittmer Turkey - Selen Ibrahimoglu Gures & Selman Koc, Cerrahoglu Law Firm United Kingdom - William Watson & Zoe Andrews, Slaughter and May USA - Jeffrey M. Trinklein & Kathryn A. Kelly, Gibson, Dunn & Crutcher LLP Venezuela - Alberto I. Benshimol B. & Humberto Romero-Muci, D'Empaire Reyna Abogados.
  • (source: Nielsen Book Data)9781908070609 20160612
Global Legal Insights - Corporate Tax presents the views of a group of leading tax practitioners from around the world, covering 27 countries and offering the opportunity to compare the different approaches taken to what are basically similar issues. There is no set format for each chapter; authors were invited to offer their own perspective on the tax topics of interest in their own jurisdictions, explaining significant technical developments but also identifying any trends in tax policy. The aim is to provide tax directors, professional advisers and indeed revenue authorities with an insight into the realities of corporate taxation in the chosen jurisdictions.
(source: Nielsen Book Data)9781908070609 20160612
Law Library (Crown)
Book
x, 185 p. ; 24 cm.
This text provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. It grew out of the authors' work with the OECD in conducting seminars on international tax for tax officials in countries emerging from the collapse of the Soviet Union. The book emphasizes tax treaties and other co-operative arrangements that countries employ to co-ordinate their income tax systems with the tax systems of their trading partners, aiming to strike a balance between the specific and the general by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries. It should work as both an introduction and a refresher in an area where issues often prove more complex than they seem and where a return to the basics is often the most helpful means of untangling a multi-layered problem. The second edition provides updates for recent developments and expands the coverage by providing many new examples. A chapter dealing with harmful tax competition, hybrid entities, and the taxation of e-commerce has been added to the book.
(source: Nielsen Book Data)9789041188984 20160528
Law Library (Crown)
Book
x, 113 p. : ill ; 24 cm.
  • Preface Introduction Martin Feldstein, James R. Hines, Jr., R. Glenn Hubbard. 1: Home-Country Effects of Outward Direct Investment Robert E. Lipsey 2: Tax Rules and the Effect of Foreign Direct Investment on U.S. National Income Martin Feldstein 3: Corporate Taxes and the Cost of Capital for U.S. Multinationals Joosung Jun 4: The Importance of Income Shifting to the Design and Analysis of Tax Policy Roger H. Gordon, Jeffrey K. MacKie-Mason. 5: Alternative Minimum Tax Rules and Multinational Corporations Andrew B. Lyon, Gerald Silverstein. 6: Taxes, Technology Transfer, and R&amp--D by Multinational Firms James R. Hines, Jr 7: Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances Rosanne Altshuler, T. Scott Newlon, William C. Randolph. 8: Is Foreign Direct Investment Sensitive to Taxes? Jason G. Cummins, R. Glenn Hubbard. 9: The Tax Treatment of Interest and the Operations of U.S. Multinationals Kenneth A. Froot, James R. Hines, Jr. 10: International Accounting, Asymmetric Information, and Firm Investment Jason G. Cummins, Trevor S. Harris, Kevin A. Hassett. Appendix James R. Hines, Jr., R. Glenn Hubbard. Contributors Author Index Subject Index.
  • (source: Nielsen Book Data)9780226240947 20160528
Written for a non-technical audience, this book summarizes the research on the structure and effects of tax policies collected in "The Effects of Taxation on Multinational Corporations". The book covers such practical issues as the impact of tax law on US competitiveness, the volume and location of research and development spending, the extent of foreign direct investment and the financial practices of multinational companies. In ten succinct chapters, the book documents the channels through which tax policy in the United States and abroad affects plant and equipment investments, spending on research and development, the cost of debt and equity finance, and dividend repatriations by United States subsidiaries. It also discusses the impact of US firms' outbound foreign investment on domestic and foreign economies. Especially useful to non-specialists is an appendix that summarizes current United States rules for taxing international income.
(source: Nielsen Book Data)9780226240947 20160528
SAL3 (off-campus storage)
Book
x, 113 p. : ill.
  • Preface Introduction Martin Feldstein, James R. Hines, Jr., R. Glenn Hubbard. 1: Home-Country Effects of Outward Direct Investment Robert E. Lipsey 2: Tax Rules and the Effect of Foreign Direct Investment on U.S. National Income Martin Feldstein 3: Corporate Taxes and the Cost of Capital for U.S. Multinationals Joosung Jun 4: The Importance of Income Shifting to the Design and Analysis of Tax Policy Roger H. Gordon, Jeffrey K. MacKie-Mason. 5: Alternative Minimum Tax Rules and Multinational Corporations Andrew B. Lyon, Gerald Silverstein. 6: Taxes, Technology Transfer, and R&amp--D by Multinational Firms James R. Hines, Jr 7: Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances Rosanne Altshuler, T. Scott Newlon, William C. Randolph. 8: Is Foreign Direct Investment Sensitive to Taxes? Jason G. Cummins, R. Glenn Hubbard. 9: The Tax Treatment of Interest and the Operations of U.S. Multinationals Kenneth A. Froot, James R. Hines, Jr. 10: International Accounting, Asymmetric Information, and Firm Investment Jason G. Cummins, Trevor S. Harris, Kevin A. Hassett. Appendix James R. Hines, Jr., R. Glenn Hubbard. Contributors Author Index Subject Index.
  • (source: Nielsen Book Data)9780226240947 20160528
Written for a non-technical audience, this book summarizes the research on the structure and effects of tax policies collected in "The Effects of Taxation on Multinational Corporations". The book covers such practical issues as the impact of tax law on US competitiveness, the volume and location of research and development spending, the extent of foreign direct investment and the financial practices of multinational companies. In ten succinct chapters, the book documents the channels through which tax policy in the United States and abroad affects plant and equipment investments, spending on research and development, the cost of debt and equity finance, and dividend repatriations by United States subsidiaries. It also discusses the impact of US firms' outbound foreign investment on domestic and foreign economies. Especially useful to non-specialists is an appendix that summarizes current United States rules for taxing international income.
(source: Nielsen Book Data)9780226240947 20160528
Book
1 v. (loose-leaf) ; 26 cm.
Green Library
Book
1 v. (loose-leaf) ; 26 cm.
Green Library
Book
xii, 152 p. ; 23 cm.
Law Library (Crown)
Book
v. ; 27 cm.
  • pt. 1. Principles and methods.
Law Library (Crown)
Book
xvi, 51 p. ; 28 cm.
Law Library (Crown)
Book
xvi, 51 p. ; 28 cm.
SAL3 (off-campus storage)
Book
xvi, 51 p. ; 28 cm.
Business Library
Book
22 p. ; 22 cm.
SAL3 (off-campus storage)
Book
xiii, 256 p. ; 25 cm.
Law Library (Crown)
Book
162 p. : ill ; 23 cm.
SAL3 (off-campus storage)

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