|
International Tax Journal, 2000, Vol.26
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Mark A. Kramer
|
Calculating earnings and profits under Code
Section 964
|
No.1
|
pp. 1-19
|
|
Joel A. Nitikman
|
The interaction of Canada's thin
capitalization rule and the Canada-United States Tax Treaty
|
No.1
|
pp. 20-64
|
|
Jacob Hjortshoj, Nikolaj Bjornholm
|
New Danish tax-efficient holding structure
|
No.1
|
pp. 65-81
|
|
Walter F. O'Connor, Yoshiho Toyoda
|
What will ''control'' mean in international
taxation in the next millennium?
|
No.1
|
pp. 82-90
|
|
Susan C. Borkowski
|
Transfer Pricing Advance Pricing Agreements:
Current Status by Country
|
No.2
|
pp. 1-16
|
|
John R. McGowan, Kevin J. Carr
|
International Dimensions of Insurance
Coverage and Cross-Border Tax Issues
|
No.2
|
pp. 17-32
|
|
Chris Petruzzi, Betty Chavis
|
Foreign-Exchange Interest Deductions to
Reduce Taxable Corporate Income
|
No.2
|
pp. 33-41
|
|
Geoff Powers
|
A Note on Treaty Re-Sourcing of Employment
Income
|
No.2
|
pp. 42-50
|
|
Gladie Lui, Connie Shum
|
The New Interest Tax in China: Implications
and Effects on Investment
|
No.2
|
pp. 51-61
|
|
James M. Cassidy
|
Individual Tax Considerations for U.S.
Employees Working in Latin America and Mexico
|
No.2
|
pp. 62-79
|
|
Paul Jensen
|
Drawbacks for Commercially Interchangeable
Merchandise
|
No.2
|
pp. 80-86
|
|
Brett L. Gold, Elan P. Keller
|
The UPS, Limited, and Compaq Cases: Is the
Tide Turning?
|
No.3
|
pp. 1-28
|
|
Herbert I. Lazerow
|
The United States-France Income Tax Treaty
|
No.3
|
pp. 29-48
|
|
Tan How Teck
|
Do Singapore's Domestic Tax Laws Constitute
a Tax Treaty Override?
|
No.3
|
pp. 49-64
|
|
Dirk Van Stappen
|
Transfer Pricing in Belgium
|
No.3
|
pp. 65-76
|
|
Jan Van Gompel
|
Tax Planning for Transfer Pricing in
Belgium
|
No.3
|
pp. 77-88
|
|
Pilar Molina Gomez-Arnau
|
Spanish Rules on Transfer Pricing
|
No.3
|
pp. 89-100
|
|
J.K. Harmen Van Dam
|
Bits and Pieces of Transfer Pricing in the
Netherlands
|
No.3
|
pp. 101-107
|
|
Charles Edward Falk
|
Exempting Transportation Income Under the
Proposed Section 883 Regulations
|
No.4
|
pp. 31-57
|
|
David R. Davies
|
The New United Kingdom Transfer Pricing
Rules
|
No.4
|
pp. 58-69
|
|
Pilar Molina Gomez-Arnau
|
The Taxation of Internet Commerce in Spain
|
No.4
|
pp. 70-78
|
|
Richard J. Hunter Jr., Robert Shapiro
|
Reform of the Polish Tax System: Triumph of
Politics Over Policy?
|
No.4
|
pp. 79-85
|
|
Susan C. Borkowski
|
Global Activity on the Electronic Commerce
Front: A Taxation Update
|
No.4
|
pp. 1-30
|
|
International Tax Journal, 2001, Vol.27
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Cherie L. Evans, Chris A. Carr
|
Preventing International Arbitrage in
Reorganizations: An Analysis of the Gap Closing Provisions of the Recently
Released Final Regulations to Section 367 (b)
|
No.1
|
pp. 1-49
|
|
Steven C. Colburn, Ted D. Englebrecht
|
An Analysis of New Reporting Requirements
For Foreign Trusts
|
No.1
|
pp. 50-71
|
|
Mary A. Kaidonis, Natalie P. Stoianoff
|
The Interplay of Language Between Taxation
and Accounting for Repairs in Australia: Should a Stitch in Time Save Nine?
|
No.1
|
pp. 72-89
|
|
Z. Jun Lin
|
Recent Development of Tax System Reforms in
China: Challenges and Responses
|
No.1
|
pp. 90-103
|
|
Thomas F. Quinn, Karen Garre, Wendi
Hangebrauck
|
Foreign Partnerships: Rules, Issues, and
Planning Opportunities Regarding U.S. Filing Requirements
|
No.2
|
pp. 1-46
|
|
Clarissa Dougherty
|
The Source of Income from Personal Services
- Not Always a Clear-Cut Determination
|
No.2
|
pp. 47-56
|
|
Daniel K.C. Cheung
|
Debate on the Hong Kong Tax Base - Its
Criteria, Principles, and Problems
|
No.2
|
pp. 57-83
|
|
A.E. Rodriguez
|
Data Reduction Techniques in the Allocation
of Operational Expenses under I.R.C. Section 861: A Structured Approach
|
No.2
|
pp. 84-109
|
|
Victor H. Miesel, Rohit Verma
|
Transfer Pricing Economics: Potential
Errors in Payment Terms Adjustments
|
No.3
|
pp. 1-11
|
|
Joel J. Karp
|
Effect of OECD and Similar Initiatives on
Multinational Operations
|
No.3
|
pp. 12-22
|
|
Marc M. Levey, Victor H. Miesel, William S.
Garofalo
|
Cost-Sharing Agreements: "Pandora's
Box" or the Buy-In, Buy-Out Challenge?
|
No.3
|
pp. 23-39
|
|
Bill Butcher, Larry Kreiser, Alex Malley
|
Narrowing the Gap Between Tax Accounting
and Financial Accounting: Australian Proposals for Change.
|
No.3
|
pp. 40-50
|
|
Robert G. Biscontri, Christina Y.M. Ng,
Susana L.M. Yuen
|
Electronic Commerce: Erosion of Tax Base
and Challenges to the International Tax Authorities
|
No.3
|
pp. 51-63
|
|
International Tax Journal, 2002, Vol.28
|
|
Author
|
Title
|
number
|
Page to Page
|
|
James Marshall, M.K. Brans, A.A. Rubinstein
|
OECD Discussion Draft on the Attribution of
Profits to Permanent Establishments: Representations of KPMG s Worldwide
Banking Tax Practice
|
No.1
|
pp. 1-18
|
|
Paul S. Crampton
|
Canada's New Competition Law Immunity
Policy - Warts and All
|
No.1
|
pp. 19-36
|
|
Stephanie Kahane
|
Depreciating Assets in the
Telecommunications Industry
|
No.1
|
pp. 37-53
|
|
John Chew
|
Proposed Subpart F Hybrid Regulations Take
Aim at Disregarded Entities
|
No.1
|
pp. 54-68
|
|
Jacqueline M. Jensen
|
With-Profit Bonds! An Answer to Bears and
Bulls?
|
No.1
|
pp. 69-85
|
|
Ian Govier, Michael Bird
|
The New U.K./U.S. Double Taxation Treaty: A
View from the United Kingdom
|
No.1
|
pp. 86-98
|
|
Susan C. Borkowski
|
Electronic Commerce, Transnational
Taxation, and Transfer Pricing: Issues and Practices
|
No.2
|
pp. 1-36
|
|
Christian T.J. Joseph
|
Transfer Pricing: The EC Arbitration
Convention as a Dispute Resolution Mechanism
|
No.2
|
pp. 37-57
|
|
Jacqueline M. Jensen
|
Benefits of Offshore Variable Life
Insurance for U.S. Taxpayers
|
No.2
|
pp. 58-77
|
|
Girish Shankaran
|
Proposed Section 121 Regulations:
Modifications Imperative to Achieve Intended Relief
|
No.2
|
pp. 78-87
|
|
Daniel K.C. Cheung, Zhao-Dong Jiang
|
China's New Tax Administration and
Collection Law
|
No.3
|
pp. 1-20
|
|
Bret Wells, Mike Wilczynski
|
Tax-Effective Methods to Finance Latin
American Operations
|
No.3
|
pp. 21-50
|
|
Janice M. Munden, Raymond A. Zimmermann,
Pat Eason
|
Tax Planning for U.S. Multinationals and
the Impact of the Check-the-Box Regulations
|
No.3
|
pp. 51-69
|
|
Wray E. Bradley, Richard E. Nantz
|
The Restructuring of U.S. International Tax
Policy
|
No.3
|
pp. 70-81
|
|
Victor H. Miesel, Harlow H. Higinbotham,
Chun W. Yi
|
International Transfer Pricing: Practical
Solutions For Intercompany Pricing
|
No.4
|
pp. 1-22
|
|
Samuel Chan Yin-Sum, Leung Tak-Wing, Simon
|
Development of an Online Taxation Course:
From Design to Evaluation
|
No.4
|
pp. 23-50
|
|
Shusheng Wang
|
Possible Changes to the Intercompany
Services Safe Harbor Rule on Multinationals
|
No.4
|
pp. 51-61
|
|
Daniel H.K. Ho, Peter T.Y. Lau
|
A Tax Study of Transfer Pricing in China
|
No.4
|
pp. 62-78
|
|
International Tax Journal, 2003, Vol.29
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Victor H. Miesel, Harlow H. Higinbotham,
Chun W. Yi
|
International Transfer Pricing: Practical
Solutions for Intercompany Pricing- Part II
|
No.1
|
pp. 1-40
|
|
Eng-Hin Poh
|
Broad-Based Consumption Tax Reform: The
Economics and Politics of the Equity Implications
|
No.1
|
pp. 41-65
|
|
David M. Hryck, Robert P. Rothman
|
Applications of the Dual Consolidated Loss
Rules to Hybrid Branches
|
No.1
|
pp. 66-75
|
|
Tan How Teck
|
Singapore Property Trusts Established as
Unit Trusts in the Treaty Context
|
No.1
|
pp. 76-88
|
|
Susan C. Borkowski
|
Transfer Pricing Documentation and
Penalties: How Much Is Enough?
|
No.2
|
pp. 1-31
|
|
H. David Rosenbloom
|
Intermediate U.S. International Tax Update:
Foreign Currency Transactions and Translation
|
No.2
|
pp. 32-43
|
|
Meadou Kim
|
U.S. Corporation and Partnership Investment
in Real Estate and Securities of Asian and EU Countries
|
No.2
|
pp. 44-71
|
|
Daniel K.C. Cheung
|
Reform of Hong Kong's Interest Deduction
Rules
|
No.2
|
pp. 72-95
|
|
Patricia Ann Metzer
|
Tax Considerations For Licensors,
Licensees, and Other Parties to Intellectual Property Transactions
|
No.3
|
pp. 1-31
|
|
Ted D. Englebrecht, Joseph Johnston, Steven
C. Colburn
|
Impact of Recent Cases On the Significant
Business Presence Criterion for the Code Section 936 Possessions Credit
|
No.3
|
pp. 32-44
|
|
Ralph J. Sierra Jr.
|
Puerto Rico and the Anti-Inversion
Challenge
|
No.3
|
pp. 45-63
|
|
Christopher J. Faiferlick, Timothy
Reichert, Brian Andreoli, Robert E. Ackerman, Paul Chmiel, Lee Odden
|
Using Real Options To Transfer Price
Research-Based Intangibles
|
No.3
|
pp. 64-72
|
|
Michael S. Schadewald
|
States Test Limits Of Attributional Nexus
In a Global Economy
|
No.3
|
pp. 73-82
|
|
Richard J. Hunter Jr., Robert E. Shapiro,
Leo V. Ryan
|
Taxes, Development, and Economic
Transition: An Update on Polish Taxation
|
No.4
|
pp. 1-21
|
|
Susan C. Borkowski
|
Global Trading of Financial Instruments and
Transfer Pricing: A Brief History and Exploratory Study
|
No.4
|
pp. 22-42
|
|
Bjarne Florentsen, Michael Moller, Niels
Christian Nielsen
|
Reimbursement of VAT (RVAT) on Written-Off
Receivables
|
No.4
|
pp. 43-58
|
|
Paul Jensen, Pam Spikes
|
Offshore Credit Card Records: Invasion by
the IRS
|
No.4
|
pp. 59-65
|
|
Brian E. Andreoli, Edward Dembitz
|
Withholding Tax Recordkeeping: Penalized
for Withholding the Correct Amount
|
No.4
|
pp. 66-74
|
|
International Tax Journal, 2004, Vol.30
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Paul Jensen
|
VAT Levied on Digital Sales Within EU
|
No.1
|
pp. 1-5
|
|
Atsushi Oishi
|
Japanese Taxation of Stock Options Issued
by Foreign Companies
|
No.1
|
pp. 6-18
|
|
Raymond F. Wacker
|
US Taxation of International Dividends
Under JGTRRA
|
No.1
|
pp. 19-34
|
|
Phillip A. Beutel, Bryan Ray
|
Grasping the Value of Intangible Assets
|
No.1
|
pp. 35-45
|
|
James G. S. Yang, Robert Zheshi
|
Problems Implementing the VAT in China
|
No.1
|
pp. 46-64
|
|
Z. Jun Lin
|
Evaluating the VAT in China
|
No.1
|
pp. 65-81
|
|
R.J. Ruble
|
The Characterization of Credit Derivatives
- Has the IRS Told Us but We've Not Been Listening?
|
No.2
|
pp. 1-9
|
|
Bolivia S.W. Cheung, Alice P.L. Chui
|
A Comparison of the International Monetary
Fund and the People's Republic of China VAT Policies
|
No.2
|
pp. 10-16
|
|
Sven C. Bremer, Gerhard Engler
|
Tightening of the German Transfer Pricing
Documentation Requirements
|
No.2
|
pp. 17-30
|
|
Giuseppe Marino, Andrea Ballanchin
|
The Italian Corporate Tax Reform: U.S.
Outbound Update
|
No.2
|
pp. 31-45
|
|
Ernst and Young s worldwide organization
|
Transfer Pricing 2003 Global Survey:
Practices, Perceptions, and Trends in 22 Countries Plus Tax Authority
Approaches in 44 Countries
|
No.3
|
pp. 1-86
|
|
Donald T. Williamson
|
Electronic Agencies as Permanent
Establishments Under U.S. Income Tax Treaties
|
No.3
|
pp. 87-96
|
|
Robert Feinschreiber, Margaret Kent
|
Capturing DISC's Export Promotion Expense
Benefits
|
No.3
|
pp. 97-110
|
|
Christopher J. Faiferlick, Timothy
Reichert, Brian Andreoli, Robert E. Ackerman, Paul Chmiel, Lee Odden
|
Using Real Options to Transfer Price
Research-Based Intangibles
|
No.3
|
pp. 111-120
|
|
Robert P. Rothman, David M. Hryck
|
Pre-Sale Check-the-Box Election Avoids
Subpart F Income on Sale of Stock
|
No.4
|
pp. 1-9
|
|
Michael G. Mishik
|
Tax-Free Incorporation of a Foreign
Business Enterprise: Considerations Under Section 367 of the Internal Revenue
Code (or, "Monty Python and the Outbound Transfer")
|
No.4
|
pp. 10-72
|
|
Robert Feinschreiber, Margaret Kent
|
Obtaining DISC Benefits from Engineering
and Architectural Services
|
No.4
|
pp. 73-81
|
|
Leonard J. Lauricella
|
Foreign Withholding Tax and the 15 Percent
Rate on Dividends
|
No.4
|
pp. 82-92
|
|
International Tax Journal, 2005, Vol.31
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Pilar Molina Gomez-Arnau
|
Spanish Tax on Stock and Stock Options in
the Capital of a Non-Spanish Company When Awarded to an Employee
|
No.1
|
pp. 5-10
|
|
Grant Richardson
|
An Exploratory Cross-Cultural Study of Tax
Fairness Perceptions and Tax Compliance Behavior in Australia and Hong Kong
|
No.1
|
pp. 11-24
|
|
Z. Jun Lin, Liyan Wang, Xianqian Liu
|
Tax Preferences and Initial Public
Offerings Packaging by the Listed Companies in China
|
No.1
|
pp. 25-42
|
|
Poh Eng Hin
|
Pronatalist Tax Expenditures in Singapore:
Quantifying the Subsidies and the Disparity Between Actual and Expected
Subsidies
|
No.1
|
pp. 43-65
|
|
Cole Phillip Corbin
|
The Role of Indirect Taxes in Valuing
Business
|
No.2
|
pp. 5-14
|
|
David Elkins
|
Taxing Fringe Benefits: The Israeli
Experience
|
No.2
|
pp. 15-20
|
|
Robert Feinschreiber, Margaret Kent
|
What You'll Need To Know About the DISC's
Working Capital
|
No.2
|
pp. 21-24
|
|
Michael G. Mishik
|
Tax-Free Incorporation of a Foreign
Business Enterprise, Part Deux: The "Killer Rabbit" of Code Sec.
367(d)
|
No.2
|
pp. 25-78
|
|
Denis Kleinfeld, Agatha Jeffers, James G.S.
Yang
|
Compliance Implications of the 2004 Tax
Reform on Offshore Financial Services
|
No.3
|
pp. 5-16
|
|
Susan C. Borkowski
|
Turnover in Transfer Pricing Management:
Revolving Door or Opportunity for Expertise
|
No.3
|
pp. 17-30
|
|
Clinton Alley, Simon James
|
The Use of Financial Reporting
Standards-Based Accounting for the Preparation of Tax Returns
|
No.3
|
pp. 31-48
|
|
Jian Li
|
Transfer Pricing and Double Taxation: A
Review and Comparison of the New Zealand, Australia and the OECD Transfer
Pricing Rules and Guidelines
|
No.3
|
pp. 49-56
|
|
Charles R. Goulding
|
Global Tax Department Best Practices
|
No.3
|
pp. 57-59
|
|
Wagdy M. Abdallah, Nadeem M. Firoz, Ikechi
Ekeledo
|
Performance Evaluation of Foreign
Subsidiary Managers Using Intra Company Pricing
|
No.4
|
pp. 5-12
|
|
Gary Fleischman, Paul Herz
|
Russian Businessperson Perceptions of
Federation Business Taxation Transparency and Equity
|
No.4
|
pp. 13-20
|
|
Charles R. Goulding
|
Sarbanes-Oxley Acquisition Tax Due
Diligence- A New Tool for Analyzing Public Company Targets
|
No.4
|
pp. 21-22
|
|
Richard J. Hunter Jr., Robert E. Shapiro,
Leo V. Ryan
|
A Comprehensive and Contextual Review of
Polish Taxation in 2005
|
No.4
|
pp. 23-36
|
|
Daniel Hoi Ki Ho, Peter Tze Yiu Lau
|
An Exploratory Study of Transfer Pricing
Practices by Multinationals with International Affiliates
|
No.4
|
pp. 37-40
|
|
Robert Feinschreiber, Margaret Kent
|
Maximizing DISC Deferral Through
"Income Purification"
|
No.4
|
pp. 41-54
|
|
International Tax Journal, 2006, Vol.32
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Robert Feinschreiber, Margaret Kent
|
Capturing DISC's Export Promotion Expense
Benefits
|
No.1
|
pp. 5-12
|
|
Charles R. Goulding
|
Way to Go Mexico! Results Above the Norm -
Plus Tax Reform
|
No.1
|
pp. 17-18
|
|
Tan How Teck
|
Assessing the Impact of Singapore's Move to
the One-Tier Corporate Tax System on Shareholders
|
No.1
|
pp. 19-28
|
|
Grant Richardson
|
The Impact of Tax Fairness Dimensions on
Tax Compliance Behavior in an Asian Jurisdiction: The Case of Hong Kong
|
No.1
|
pp. 29-42
|
|
Robert Feinschreiber, Margaret Kent
|
Obtaining DISC Benefits from Engineering
and Architectural Services
|
No.1
|
pp. 13-16
|
|
Wagdy M. Abdallah, Athar Murtuza
|
Transfer Pricing Strategies of Intangible
Assets, E-Commerce and International Taxation of Multinationals
|
No.2
|
pp. 5-16
|
|
Paul Jensen, Patricia Mounc, Pam Spikes
|
Harbor Maintenance Tax Update: Closing the
Books?
|
No.2
|
pp. 17-20
|
|
Michael S. Schadewald
|
State Restrictions on Deductions for
Interest Expenses Paid to Related Foreign Persons
|
No.2
|
pp. 21-28
|
|
Bill Butcher, Larry Kreiser, Hans Sprohge,
Julsuchada Sirisom
|
Tax Support for Solar Power: The View from
Down Under
|
No.2
|
pp. 29-30
|
|
Daniel Ho, Brossa Wong
|
An Exploratory Study of Personal Tax Ethics
in Hong Kong
|
No.2
|
pp. 31-43
|
|
Roberto Schatan
|
Taxation and Business Restructuring:
Mexico's Experience
|
No.3
|
pp. 5-8
|
|
James M. Hill
|
The Proposed Services Regulations Modernize
U.S. Transfer Pricing Rules Pertaining to Intercompany Service Charges
|
No.3
|
pp. 9-22
|
|
Pablo Mendoza Garcia
|
Business Activities Through a Trust
|
No.3
|
pp. 25-26
|
|
Patricia W. Martin, Jon Schimmer
|
Coming to America: The Ugly Head of the
"Throwback Tax" - The Nonresident Alien Cum Resident as Beneficiary
of Accumulated Income
|
No.3
|
pp. 27-36
|
|
Mauricio Bravo Fortoul
|
Complex Mexican Tax Considerations of Real
Estate
|
No.3
|
pp. 37-38
|
|
Jorge Eduardo Correa Cervera
|
Mexican Real Estate Investment Trusts
|
No.3
|
pp. 39-44
|
|
Edgar Klee Mudespacher
|
Mexican Informational Reporting of
International Transactions
|
No.3
|
pp. 45-48
|
|
Luis Santos Theriot
|
Overview of Mexico's Tax System Regarding
U.S. Business and Commercial Activities in Mexico
|
No.3
|
pp. 49-56
|
|
Mauricio Bravo Fortoul
|
International Planning and Recent Reforms
of Anti-deferral Legislation in Mexico
|
No.3
|
pp. 57-60
|
|
Susan C. Borkowski
|
Transfer Pricing Turnover Revisited: An
Analysis of Pending and Resolved Litigation
|
No.4
|
pp. 5-12
|
|
Ewen McCann, Bill Butcher
|
The Market-Based Boundary between Capital
Account and Revenue Account Transactions
|
No.4
|
pp. 13-20
|
|
Jian Li
|
Transfer Pricing Audits in Australia, China
and New Zealand: A Developed VS. Developing Countries Perspective
|
No.4
|
pp. 21-28
|
|
Agatha E. Jeffers, James G. S. Yang, Denis
Kleinfeld, Carl Linder
|
New Requirements for Tax Incentives in U.S.
Possessions
|
No.4
|
pp. 29-37
|
|
International Tax Journal, 2007, Vol.33
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Howard J. Levine, Michael J. Miller
|
Anti-Deferral and Anti-Tax Avoidance:
Proposed Regulations "Clarifying" the Technical Taxpayer Rule Don't
Pass the Giggle Test
|
No.1
|
pp. 5-8
|
|
James A. Riedy
|
Foreign Tax Credits: Proposed Code Sec. 987
Regulations-Impact on Code Sec. 902 Earnings and Profits Pool
|
No.1
|
pp. 9-12
|
|
Edward C. Osterberg Jr.
|
International Partnerships, Joint Ventures
and Hybrids: The New Regulations Under Code Sec. 987: Application to
Partnerships
|
No.1
|
pp. 13-16
|
|
James P. Fuller, Barton W. S. Bassett
|
International Tax Controversies: Coordinating
IRS Appeals Proceedings and Assistance from the U.S. Competent Authority -
Traps for the Unwary
|
No.1
|
pp. 17-20
|
|
Richard E. Andersen
|
Technology and Telecommunications: The
(Un?)Happy Outsourcer: Challenging Regime, Developments Underscore Ongoing
Tax Reform Imperative for the Indian Market
|
No.1
|
pp. 21-22
|
|
Mark A. Oates, James M. O'Brien
|
Transfer Pricing: Common Liars, Damned
Liars and Expert Liars - Experts, Junk Science and Transfer Pricing
|
No.1
|
pp. 23-28
|
|
Nicholas J. DeNovio
|
Temporary Regulations Under Code Sec. 482
on Controlled Services Transactions
|
No.1
|
pp. 29-40
|
|
Stephanie A. Robinson, Monica L. Zubler
|
Proposed Code Sec. 959 and Code Sec. 961
Regulations Update and Clarify Rules Relating to Exclusion of Previously
Taxed Earnings and Profits and Related Basis Adjustments
|
No.1
|
pp. 41-54
|
|
Peter A. Glicklich, Candice M. Turner
|
Anti-Deferral and Anti-Tax Avoidance:
Notice 2007-13 Dramatically Limits the "Substantial Assistance"
Trap Under Subpart F
|
No.2
|
pp. 5-8
|
|
L. G. Harter, Jeffrey Maddrey
|
Financing International Operations: Code
Sec. 987-Let's Fix the 1991 Proposed Regulations
|
No.2
|
pp. 9-16
|
|
James M. Obrien, Mark A. Oates
|
Transfer Pricing: Puerto Rico Transfer
Pricing Emerges ... Again ... As an Emerging Issue
|
No.2
|
pp. 17-32
|
|
Peter H. M. Flipsen
|
The Netherlands: Inter-Company Financing of
External Acquisitions Under Dutch Anti-Base Erosion Rules
|
No.2
|
pp. 33-34
|
|
William H. Morris
|
European Tax Policy: Thin Cap
|
No.2
|
pp. 35-36
|
|
Martin J. Collins, Katherine C. Stenander,
Caroline H. Ngo
|
A Fresh Start for a Troubled QBU
|
No.2
|
pp. 37-68
|
|
Peter A. Glicklich, Jennifer MacDonald
|
Anti-Deferral and Anti-Tax Avoidance:
Check-the-Box Regulations Survive Challenge in Littriello
|
No.4
|
pp. 5-8
|
|
Patrick Jackman, Philip Tretiak
|
Cross-Border Business Combinations: Tax-Efficient
"Repatriation" of Cash Accumulated in Foreign Target Corporations
|
No.4
|
pp. 9-12
|
|
L. G. Harter
|
Financing International Operations:
Cross-Border Hybrid Financings - The IRS s Evolving Approach
|
No.4
|
pp. 13-18
|
|
Richard E. Andersen
|
Technology and Telecommunications: The
Final Frontiers: Revised Space, Ocean and Communications Income Regulations
Solve Many Problems, Leave Others Untouched
|
No.4
|
pp. 19-22
|
|
Irwin Halpern
|
Dual Consolidated Losses: Final Dual
Consolidated Loss Regulations
|
No.4
|
pp. 23-28
|
|
John Hickson
|
Ireland: EU Subsidiary Group Loss Relief
|
No.4
|
pp. 29-30
|
|
Tan How Teck, Simon Poh
|
The New Singapore-Malaysia Tax Treaty
|
No.4
|
pp. 31-44
|
|
Michael J. Miller
|
Anti-Deferral and Anti-Tax Avoidance: When
Derivative Benefits and Zero Withholding on Dividends Collide: Are Any Treaty
Benefits Available?
|
No.5
|
pp. 5-10
|
|
Edward C. Osterberg Jr.
|
International Partnerships, Joint Ventures
and Hybrids: U.S. Tax Considerations in Acquiring Canadian Income Trusts
|
No.5
|
pp. 15-20
|
|
James G. S. Yang, Shifei Chung, Beixin Lin
|
New Tax Rules on Foreign Tax Credit and
Foreign Housing Cost Exclusion
|
No.5
|
pp. 31-38
|
|
Thomas M. Zollo, Jahn Kvalseth, Douglas
Zuvich, Amy Tao
|
Chinese Procurement Under the New
Enterprise Income Tax Law
|
No.5
|
pp. 39-58
|
|
Agnes W. Y. Lo, Raymond M. K. Wong
|
Tax Compliance and Audit Adjustment- An
Investigation of the Transfer Pricing Methodologies
|
No.5
|
pp. 59-70
|
|
Douglas L. McHoney, J. Michael Cornett
|
Applying Recent Code Section 165(g) (3)
Guidance in an International Context
|
No.6
|
pp. 5-12
|
|
Samuel Y.S. Chan, John W.S. Lee
|
Tax Incentives in Hong Kong for Offshore
Funds and Investment Schemes
|
No.6
|
pp. 13-20
|
|
James M. Hill
|
Temporary Services Regulations Adopt New
Methods for Charging Routine, Intercompany Administrative Services at Cost
|
No.6
|
pp. 21-26
|
|
Mario Barrera-Vazquez
|
Mexico's Flat Tax: Answer to the Country's
Prayers?
|
No.6
|
pp. 27-28
|
|
Mauricio Bravo
|
Mexican Fiscal Update 2007: Relevant Topics
of the 2007 Mexican Tax Reform
|
No.6
|
pp. 29-30
|
|
Phillip L. Jelsma
|
Who Makes the Tax Law? Observations from
Swallows Holding
|
No.6
|
pp. 31-36
|
|
Jorge Eduardo Correa Cervera
|
A Mexican Flat Tax?
|
No.6
|
pp. 37-40
|
|
International Tax Journal, 2008, Vol.34
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Lowell D. Yoder
|
Short-Term CFC Loans May Avoid Code Sec.
956
|
No.1
|
pp. 3-4
|
|
Peter Glicklich, Abraham Leitner, Jennifer
MacDonald
|
Anti-Deferral and Anti-Tax Avoidance:
U.S.-Canada Protocol Contains Novel Hybrid Entity Provisions
|
No.1
|
pp. 5-8
|
|
Irwin Halpern, Chris Trump
|
Dual Consolidated Losses: 2007 Final
Regulations: New Basis Adjustment Rules
|
No.1
|
pp. 9-14
|
|
James P. Fuller, Barton W. S. Bassett
|
International Tax Controversies: The United
States Introduces Mandatory Arbitration for Resolving Certain Treaty Disputes
|
No.1
|
pp. 15-18
|
|
Mark A. Oates, James M. O'Brien
|
Transfer Pricing: Useless Lives
|
No.1
|
pp. 19-20
|
|
James A. Riedy
|
Foreign Tax Credits: IRS Updates Code Sec.
905(c) Regulations
|
No.1
|
pp. 21-22
|
|
Peter Flipsen, Jacoline Gortzak
|
The Netherlands: New Legislation on Dutch
General and Limited Partnerships
|
No.1
|
pp. 23-26
|
|
J. Scott Wilkie
|
Canada: The Shifting Sands of Cross-Border
Business Organization
|
No.1
|
pp. 27-30
|
|
Robert F. van Brederode
|
Third-Party Risks and Liabilities in Case
of VAT Fraud in the EU
|
No.1
|
pp. 31-38
|
|
Nicholas J. DeNovio, Justin D. Stalls
|
The New Canadian Protocol
|
No.1
|
pp. 39-44
|
|
Stella Cho
|
The Mainland of China and the Hong Kong SAR
Double Taxation Arrangement - An Overview and Implications for Tax Planning
|
No.1
|
pp. 45-55
|
|
Edward C. Osterberg, Jr.
|
International Partnerships, Joint Ventures
and Hybrids: The Canadian Protocol and Limited Liability Companies
|
No.2
|
pp. 5-8
|
|
Richard E. Andersen
|
Technology and Telecommunications:
Consolidation in the Global Positioning and Navigation Industry Illustrates
Tax Issues and Opportunities in Cross-Border Acquisitions
|
No.2
|
pp. 9-12
|
|
James M. O'Brien, Mark A. Oates
|
Transfer Pricing: Covering Your Backside in
a Foreign Transfer Pricing Audit
|
No.2
|
pp. 13-22
|
|
J. Michael Cornett
|
Outbound Asset Transfers: Tax-Free
Repatriation Transactions Under Attack Again
|
No.2
|
pp. 23-26
|
|
Bruno Gouthiere
|
France: Anti-Abuse Legislation, Artifi cial
Arrangements and EU Law
|
No.2
|
pp. 27-28
|
|
Nadine Wiedermann-Ondrej
|
Tax Treatment of Revenue-Based Payments
|
No.2
|
pp. 29-44
|
|
Martin J. Collins
|
Final Dual Consolidated Loss Regulations:
The Dawning of the Separate Unit Combination Rule and Selected Other Items
|
No.2
|
pp. 45-52
|
|
Marc J. Gerson, Rocco V. Femia
|
Rangel Bill Proposes Sweeping Changes to
Taxation of U.S.-Based Multinationals
|
No.2
|
pp. 53-58
|
|
Michael J. Miller
|
Anti-Deferral and Anti-Tax Avoidance: IRS
Addresses Disposition of PFIC Shares by a Foreign Trust with U.S.
Beneficiaries
|
No.3
|
pp. 5-12
|
|
L. G. "Chip" Harter, Rebecca E.
Lee
|
Financing International Operations: A Brave
New World - The Application of Code Sec. 267(a)(3)(B) to Expenses Accrued by
Controlled Foreign Corporations
|
No.3
|
pp. 13-22
|
|
James A. Riedy
|
Foreign Tax Credits: Code Sec. 904 -
Allocating Foreign Income Tax to Separate Categories of Income
|
No.3
|
pp. 23-26
|
|
Irwin Halpern, Chris Trump
|
Dual Consolidated Losses: DCL Effective
Date Provisions: Opportunities and Traps
|
No.3
|
pp. 27-30
|
|
John Kennedy, David B. McGinty, John
McNally
|
International Tax Issues: Cash Pooling:
Tax-Efficient Implementation of Global Cash Management Strategies
|
No.3
|
pp. 31-34
|
|
John Hickson
|
Ireland: 2008 Finance Act Changes
|
No.3
|
pp. 35-36
|
|
Hal Hicks, David J. Sotos
|
The Empire Strikes Back (Again)- Killer Bs,
Deadly Ds and Code Sec. 367 As the Death Star Against Repatriation Rebels
|
No.3
|
pp. 37-58
|
|
Peter A. Glicklich, Candice M. Turner
|
Anti-Deferral and Anti-Tax Avoidance:
Sovereign Wealth Funds at a Disadvantage Compared to U.S. Tax-Exempts
|
No.4
|
pp. 5-10
|
|
Patrick Jackman, Philip Tretiak
|
Cross-Border Business Combinations: Is the
"Cash D" the New "Killer B"?
|
No.4
|
pp. 11-14
|
|
James P. Fuller, Adam S. Halpern, Timothy
J. Fitzgibbon
|
International Tax Controversies: Swallows
Holding: IRS "Interpretive" Regulations Entitled to Chevron
Deference; Tax Court Reversed
|
No.4
|
pp. 15-18
|
|
Peter H. M. Flipsen
|
The Netherlands: Recent Developments in the
Netherlands Interest Deduction Rules
|
No.4
|
pp. 19-20
|
|
Toshio Miyatake
|
Japanese Transfer Pricing Taxation
|
No.4
|
pp. 21-24
|
|
Hale E. Sheppard
|
When Bygones Aren't Bygones: Exploring Tax
Solutions for U.S. Persons with Undeclared Canadian Retirement Plans and
Accounts
|
No.4
|
pp. 25-32
|
|
Jurjan Wouda Kuipers, Vanesa Hernandez
Guerrero
|
Fiscal State Aid - The European Commission
on a Mission
|
No.4
|
pp. 33-42
|
|
Daniel Hoi Ki Ho
|
Multinational Transfer Pricing: Evidence in
the United Kingdom
|
No.4
|
pp. 43-48
|
|
Riedy, James A.
|
Foreign Tax Credits: The Evolving Technical
Taxpayer and Voluntary Payment Rules
|
No.5
|
pp. 5-6
|
|
James P. Fuller, Adam S. Halpern, Timothy
J. Fitzgibbon, Larissa B. Neumann
|
International Tax Controversies: And You
Thought the Branch Rule Was Complicated Before: The Impact of the Proposed
Contract Manufacturing Regulations
|
No.5
|
pp. 7-16
|
|
Joseph Calianno, Michael Cornett
|
Outbound Asset Transfers: Code Sec. 367(a)
Transfers by Partnerships to Foreign Corporations: Who Is the Transferor?
|
No.5
|
pp. 17-22
|
|
Bruno Gouthiere
|
France: The OECD Releases the 2008 Update
to the Model Tax Convention
|
No.5
|
pp. 23-24
|
|
Bashar H. Malkawi
|
The Case of Income Tax Evasion in Jordan:
Symptoms and Solutions
|
No.5
|
pp. 25-32
|
|
Philip F. Postlewaite, Stephanie R. Hoffer,
Matthew T. Kemp
|
The Adaptation of U.S. Tax Treaties to
Changing Business Forms-A Case Study of Hybrid Entities
|
No.5
|
pp. 33-52
|
|
Irwin Halpern, Chris Trump
|
Dual Consolidated Losses: AM 2008-007:
Separate Unit Combination and the Exceptions to Foreign Use
|
No.6
|
pp. 5-12
|
|
Sam K. Kaywood,jr.
|
The New Proposed Contract Manufacturing
Regulations Under Subpart F
|
No.6
|
pp. 13-28
|
|
James G.S. Yang
|
Foreign Tax Credit Concerning Low-Tax
Dividends and Foreign Earned Income and Housing Exclusions
|
No.6
|
pp. 29-38
|
|
Daniel H.K. Ho, Peter T.Y. Lau
|
Foreign Direct Investment Location
Decisions: Evidence from China
|
No.6
|
pp. 39-46
|
|
Gabriel Ortiz G., Fernando Lorenzo S.
|
Is the Constitutional Contribution Capacity
Principle Violated by the Anti-Deferral Rules in Mexico? A Recent Case of the
Supreme Court
|
No.6
|
pp. 47-50
|
|
Karen jacobs, Maria Martinez
|
Creditability of the Mexican - ''lmpuesto
Empresarial a Tasa Unica''
|
No.6
|
pp. 51-58
|
|
Roberto Schatan
|
Cross-Border Migration of Intangibles: Some
Tax Policy Considerations
|
No.6
|
pp. 59-60
|
|
Alejandro Santoyo, Oscar Lopez velarde
|
Mexican Anti-Avoidance Rule for Income Tax
|
No.6
|
pp. 61-66
|
|
Steven Toscher, Michel R. Stein
|
FBAR EnforcementFive Years Later
|
No.6
|
pp. 67-92
|
|
International Tax Journal, 2009, Vol.35
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Robert H. Dilworth
|
Tax Reform: International Tax Issues and
Some Proposals
|
No.1
|
pp. 5-112
|
|
Michael J. Miller
|
Anti-Deferral and Anti-Tax Avoidance: The
New FBAR Is Here!
|
No.2
|
pp. 5-8
|
|
james A. Riedy
|
Foreign Tax Credits: Foreign Tax Credits
and Domestic Source Earnings and Profits
|
No.2
|
pp. 9-12
|
|
Edward C. Osterberg, Jr.
|
International Partnerships, Joint Ventures
and Hybrids: The New Regulations Under Code Sec. 1446
|
No.2
|
pp. 13-18
|
|
james P. Fuller, Adam S. Halpern, Timothy
J. Fitzgibbon
|
International Tax Controversies: Proposed
Regulations Under Code Sec. 367(a)(5): Elective Exception to Corporate-Level
Gain Recognition in Outbound Asset Reorganizations
|
No.2
|
pp. 19-24
|
|
Marc J. Gerson, Rocco V. Femia, Ramya L.
Sivasubramanian
|
Iegislative Developments: Subpart F: A
Changing Legislative Landscape
|
No.2
|
pp. 25-32
|
|
John Hickson
|
Ireland: Finance (No. 2) Act, 2008
|
No.2
|
pp. 33-34
|
|
Douglas L. McHaney, Curt Rodebush
|
The Active Foreign Business Income Test for
80/20 Corporations
|
No.2
|
pp. 47-52
|
|
Stephen Ng
|
Offshore Hedge Fund Investment Vehicle
|
No.2
|
pp. 53-61
|
|
L. G. "Chip" Harter
|
Code Sec. 988 and the Nonrecognition
Provisions- Part 1: Transfers of Foreign Currency Loans Receivable
|
No.2
|
pp. 35-46
|
|
James M. O'Brien, Mark A. Oates
|
Transfer Pricing: Caught Between a Rock and
a Hard Place? Code Sec. 965(b)(3) Disallowances in Transfer Pricing Audits
|
No.3
|
pp. 5-12
|
|
John Kennedy, Andy Christiansen
|
International Tax Issues: Covering All Your
Bases: The Impact of New Proposed and Temporary Guidance on Repatriation
Planning and Basis in CFCs
|
No.3
|
pp. 13-18
|
|
J. Scott Wilkie
|
Canada: International Tax Planning
|
No.3
|
pp. 19-24
|
|
Hal Hicks, David Sotos
|
If You Build It (or Contract to Build It)
They Will Come: Final and Temporary Regulations Under Code Sec. 954(d)
Address the Manufacturing Exception and Branch Rules
|
No.3
|
pp. 25-64
|
|
Z. Jun Lin
|
Value-Added Tax in China and Its Reform
|
No.3
|
pp. 65-74
|
|
William R. Pomierski, David S. Lee
|
New Nonqualified Deferred Compensation
Rules Extend to U.S. Employees of Certain Foreign Corporations
|
No.3
|
pp. 75-82
|
|
Alexander M. G. Gelardi
|
The Expatriation Rules of the Heroes
Earnings Assistance and Relief Tax Act of 2008
|
No.3
|
pp. 83-89
|
|
James P. Fuller, Adam S. Halpern
|
International Tax Controversies: Some
Further Thoughts on the International Tax Implications of the Proposed Stock
Basis Regulations: Code Sec. 304 Transactions
|
No.4
|
pp. 5-10
|
|
Mark A. Oates, James M. O'Brien
|
Transfer Pricing: The Arm s-Length
Standard: Why It Matters
|
No.4
|
pp. 11-18
|
|
Joseph M. Calianno, J. Michael Cornett
|
Outbound Asset Transfers: No Gross Receipts
- No Problem: IRS Permits Code Sec. 165(g)(3) Worthless Stock Loss for
Foreign Subsidiary
|
No.4
|
pp. 19-22
|
|
L. G. "Chip" Harter, Rebecca E.
Lee
|
Code Sec. 988 and the Nonrecognition
Provisions-Part II: Assumptions of Foreign Currency Denominated Liabilities
|
No.4
|
pp. 23-34
|
|
Leyla Ates, Allison Christians
|
Special Report: Tax Treaty Process and
Interpretation in Turkey
|
No.4
|
pp. 35-42
|
|
Raghav Sharma
|
Taxation of Nonresident Cricketers in
India: Beyond the 22 Yards of Indian Premier League
|
No.4
|
pp. 43-48
|
|
Robert H. Dilworth
|
Compaq: Find Another Poster Child. The
Business Purpose Doctrine Is Alive and Well in the Fifth Circuit
|
No.4
|
pp. 49-61
|
|
Michael J. Miller
|
Anti-Deferral and Anti-Tax Avoidance: A
Critical Look at Some of the Administration's Proposals for International Tax
Reform
|
No.5
|
pp. 5-12
|
|
Bruno Gouthiere
|
France: Significant Amendments to the
U.S.-France Tax Treaty
|
No.5
|
pp. 13-14
|
|
Hal Hicks, Daniel McCall
|
The Long and Winding (GRA) Road - Final
Gain Recognition Agreement Regulations
|
No.5
|
pp. 15-32
|
|
Philip F. Postlewaite
|
Notice 2009-7 - A Case Study in the Use of
Blocker Partnerships to Avoid the Application of the Controlled Foreign
Corporation Regime
|
No.5
|
pp. 33-46
|
|
Daniel Hoi Ki Ho
|
An Empirical Study of International Transfer
Pricing by Multinationals in the People's Republic of China
|
No.5
|
pp. 47-53
|
|
Philip Tretiak, Patrick Jackman
|
Cross-Border Business Combinations: Code
Sec. 7874: Hotel California for U.S. Companies
|
No.6
|
pp. 5-10
|
|
James A. Riedy
|
Foreign Tax Credits: IRS Uses Voluntary
Payment Rule to Challenge Foreign Tax Credits Separated from the Income Base
|
No.6
|
pp. 11-12
|
|
Edward C. Osterberg, Jr.
|
International Partnerships, Joint Ventures
and Hybrids: The Use of Series Companies in International Tax Planning
|
No.6
|
pp. 13-18
|
|
James M. O'Brien, Mark A. Oates
|
Transfer Pricing: Why Triangular
Constructive Dividends/Capital Contributions Have No Place in Code Sec. 482
Cases
|
No.6
|
pp. 19-22
|
|
Peter Flipsen, Onno Burgers
|
The Netherlands: Proposed Changes to the
Dutch Participation Exemption
|
No.6
|
pp. 23-26
|
|
Robert H. Green, Brian Jenn
|
The Final Services Regulations: Covering
Most of the Bases
|
No.6
|
pp. 27-34
|
|
Nicholas J. DeNovio, Jill Kutzbach Sanchez
|
Schering-Plough: IRS Trains Its Business
Purpose and Economic Substance Weaponry on Deemed Repatriation Strategy
|
No.6
|
pp. 35-48
|
|
Patrick W. Martin, Abel Mejia
|
Comparative Overview of U.S. and Mexican
Federal Employment Taxes
|
No.6
|
pp. 49-54
|
|
Samuel Y. S. Chan
|
New Green Tax Incentive in Hong Kong
|
No.6
|
pp. 55-76
|
|
International Tax Journal, 2010, Vol.36
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Michael J. Miller, Libin Zhang
|
Anti-Deferral and Anti-Tax Avoidance:
Reflections on the Application of Income Tax Treaties to Hybrid Entities That
Earn Non-FDAP Income
|
No.1
|
pp. 5-10
|
|
James P. Fuller, Adam S. Halpern, Timothy
J. Fitzgibbon
|
International Tax Controversies: Branch
Rule Update: Two IRS Private Letter Rulings Offer Guidance on the Effective
Rate of Tax Test
|
No.1
|
pp. 11-16
|
|
Mark A. Oates, James M. O'Brien
|
Transfer Pricing: Tax Court Rejects IRS CIP
on Cost Sharing Buy-ins in VERITAS
|
No.1
|
pp. 17-24
|
|
John Hickson
|
Ireland: Corporate Migrations to Ireland
|
No.1
|
pp. 25-28
|
|
Donald T. Rocen, George M. Clarke III,
Garrett A. Fenton
|
The U.S. Payer's Guide to Cross-Border
Withholding and Reporting
|
No.1
|
pp. 29-32
|
|
Richard A. Murray, Girish S. Shankaran
|
Code Sec. 121 Tax Law Changes: Implications
for International Assignees
|
No.1
|
pp. 33-36
|
|
Samuel Y. S. Chan, Daniel K. C. Cheung
|
Strategic Tax Planning Opportunities Using
Service Companies - A Recent Update and Its Implications to Hong Kong
Taxpayers and Foreign Investors
|
No.1
|
pp. 37-50
|
|
Carlo Maria Paolella, Alessio Persiani
|
Commissionaire Agreements: Some Remarks in
View of the Recent Italian Tax Authorities Challenges
|
No.1
|
pp. 51-60
|
|
Peter A. Glicklich, Abraham Leitner,
Michael N. Kandev
|
Anti-Deferral and Anti-Tax Avoidance:
Working Around New Limits in the U.S.-Canada Treaty
|
No.2
|
pp. 5-8
|
|
L. G. "Chip" Harter, Michael
(Wei-Chin) Mou
|
Financing International Operations: Source
of Domestic Debt Issuer s Ordinary Income Resulting from Net Negative
Adjustments or Cancellation of Indebtedness
|
No.2
|
pp. 9-20
|
|
Peter Flipsen, Onno Burgers
|
The Netherlands: Proposed Changes to the
Dutch Corporate Income Tax Act (CITA)
|
No.2
|
pp. 21-26
|
|
Paul M. Dau, John G. Ryan
|
The Tax Court Fires a Shot Through the IRS's
Bow: Veritas Software Corp
|
No.2
|
pp. 27-36
|
|
Douglas L. McHoney, Matthew D. Wallace
|
Recapturing OFLs upon Partnership
Dispositions: An Area of Uncertainty
|
No.2
|
pp. 37-44
|
|
Hale E. Sheppard
|
As the World Turns: Court Rebuffs Novel
Spin on International Tax Filing Rules
|
No.2
|
pp. 45-48
|
|
Christina Y. M. Ng
|
The New Transfer Pricing Rules and
Regulations in China - Impact on Foreign Investors
|
No.2
|
pp. 49-57
|
|
Lowell D. Yoder
|
Obama Administration's 2011 Budget:
International Tax Proposals
|
No.3
|
pp. 3-4
|
|
Michael J. Miller, Libin Zhang
|
Anti-Deferral and Anti-Tax Avoidance: 2010
FBAR Update
|
No.3
|
pp. 5-12
|
|
James A. Riedy
|
Foreign Tax Credits: Creation of a U.S.
Trade or Business and a U.S. Office for a Foreign Corporation by Attribution
from an Independent U.S. Agent
|
No.3
|
pp. 13-16
|
|
Edward C. Osterberg Jr.
|
International Partnerships, Joint Ventures
and Hybrids: Sales Income Derived Through a Partnership: When Is It Subpart F
Income?
|
No.3
|
pp. 17-22
|
|
Bruno Gouthiere
|
France: New Transfer Pricing Documentation
Requirements
|
No.3
|
pp. 23-24
|
|
J. Scott Wilkie
|
Canada: Moving Parts - International Tax
Developments in Canada
|
No.3
|
pp. 25-32
|
|
Joseph Calianno, Margaret Hogan
|
Spinning Out of a Sandwich Structure-IRS
Provides Favorable Code Sec. 355 Rulings
|
No.3
|
pp. 33-43
|
|
Jiyeon Lee-Lim, Orly C. Morgenstern
|
Guarantors and Co-Obligors in the Tax World
|
No.3
|
pp. 45-60
|
|
Robert Feldgarden, Rachel E. Aaronson
|
U.S. Tax Court Holds That Guarantee Fee Is
Sourced to Location of Guarantor
|
No.3
|
pp. 61-65
|
|
James M. O'Brien, Mark A. Oates
|
Transfer Pricing: "No Mas!": Why
the IRS Needs to Give up the Stock Option Ghost
|
No.4
|
pp. 5-10
|
|
Irwin Halpern, Chris Trump
|
Dual Consolidated Losses: Shed No Tiers:
Accounting for Code Sec. 951(a) Inclusions on Stock Under the DCL Regulations
|
No.4
|
pp. 11-16
|
|
Mindy Herzfeld, John Kennedy
|
International Tax Issues: Debt
Modifications-International Tax Considerations for U.S. Multinationals
|
No.4
|
pp. 17-26
|
|
Jean-Blaise Eckert, Frederic Neukomm
|
Switzerland: Overview of Some Recent Swiss
Tax Developments
|
No.4
|
pp. 27-32
|
|
Laurie Hatten-Boyd
|
FATCA: Will This Penal Withholding Regime
Have Its Intended Effect?
|
No.4
|
pp. 33-46
|
|
Robert Feldgarden
|
Schering-Plough - Failing to Apply the
IRS's Position on Conduits for Purposes of Code Sec. 956
|
No.4
|
pp. 47-54
|
|
Larissa B. Neumann
|
The Application of the Branch Rule to
Partnerships
|
No.4
|
pp. 55-60
|
|
Hal Hicks, Eric Sensenbrenner, Daniel
McCall
|
Sandwich Structures: The IRS Illuminates
the Application of the DRD and Other Provisions
|
No.4
|
pp. 61-71
|
|
Patrick Jackman
|
Cross-Border Business Combinations: Cross-Border
Acquisitions Get More Expensive: New Legislation Would Limit FTCs in
"Covered Asset Acquisitions'"
|
No.5
|
pp. 5-10
|
|
James A. Riedy
|
Foreign Tax Credits: Claiming Credits for
Taxes Paid by a Foreign Target
|
No.5
|
pp. 11-12
|
|
Brian Butler
|
Ireland: Place of Supply of Services: New
VAT Rules Applying in the European Union
|
No.5
|
pp. 13-16
|
|
Mario Martinelli
|
New Italian Legislation on Transfer Pricing
Documentation
|
No.5
|
pp. 17-18
|
|
Peter Nias
|
Transfer Pricing and Dispute Resolution -
The U.K. Experience
|
No.5
|
pp. 19-24
|
|
Stephen L. Curtis
|
Intercompany Licensing Rates: Implications
from Principal-Agent Theory
|
No.5
|
pp. 25-46
|
|
Poh Eng Hin
|
Taxing Trust Income in Singapore: Models,
Policy Objectives and Tax Expenditures
|
No.5
|
pp. 47-62
|
|
Michael S. Schadewald
|
State Taxation of U.S.-Controlled Foreign
Corporations: How Big Is the Tax Bite?
|
No.5
|
pp. 63-70
|
|
Monica Pheny, Pauline W.Y. Wong
|
Why Was Hong Kong Unable to Substantially
Implement Tax Information Exchange in Time?
|
No.5
|
pp. 71-84
|
|
L. G. "Chip" Harter, Michael J.
Harper
|
Financing International Operations: Hedges
of Foreign Currency Risk Associated with Debt Instruments Held As Capital
Assets
|
No.6
|
pp. 5-16
|
|
Peter Flipsen, Wiet Crobach
|
The Netherlands: The Concept of an
Uncommercial Loan: A New Development in Dutch Corporate Income Tax
|
No.6
|
pp. 17-22
|
|
Dirk Pohl, Annette Keller
|
Tax Relief Under the German Economic Growth
Acceleration Act
|
No.6
|
pp. 23-24
|
|
Andrea Tempestini
|
Italian Tax Treatment of Dividends Paid to
European Holding Companies: Applicable Regimes and Anti-Avoidance
Implications
|
No.6
|
pp. 25-34
|
|
Gabriela Pelton
|
Tax Matters: The Case of the Mexican Joint
Venture
|
No.6
|
pp. 35-38
|
|
Patrick W. Martin
|
FATCA of the HIRE Act Crashes Head on into
the "Twilight Zone" (Lawful Permanent Residents Living Overseas)
|
No.6
|
pp. 39-44
|
|
Jean-Rodolphe W. Fiechter
|
Exchange of Tax Information: The End of
Banking Secrecy in Switzerland and Singapore?
|
No.6
|
pp. 45-56
|
|
Samuel Y.S. Chan, Daniel K. C. Cheung
|
Tax Policy on Research and
Development-Experience from China's Tax System
|
No.6
|
pp. 57-76
|
|
International Tax Journal, 2011, Vol.37
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Edward C. Osterberg Jr.
|
International Partnerships, Joint Ventures
and Hybrids: New Regulations Classify Series Companies
|
No.1
|
pp. 5-8
|
|
Mark A. Oates, James M. O'Brien
|
Transfer Pricing: Lux et Veritas: IRS s
Actions Speak Louder Than Its Words
|
No.1
|
pp. 9-14
|
|
Bruno Gouthiere
|
France: Favourable Interpretation of
Foreign Tax Credits Rules
|
No.1
|
pp. 15-16
|
|
Douglas L. McHoney, Joshua J. DeMarco
|
Code Sec. 902 Tiering Limbo: How Low Can
You Go?
|
No.1
|
pp. 17-24
|
|
Kristen Hazel, Elizabeth Lewis, Sandra
McGill, Thomas Ward
|
How Do Partnerships Affect Income Sourcing?
|
No.1
|
pp. 25-30
|
|
George W. Benson
|
Conducting Business in the United States
Through a Corporation "Operating on a Cooperative Basis"
|
No.1
|
pp. 31-40
|
|
Girish Shankaran, Richard A. Murray, Philip
Miller
|
Short-Term International Assignments:
Maximizing Effectiveness, Minimizing Cost and Risk
|
No.1
|
pp. 41-50
|
|
Monica Pheny, Pauline W. Y. Wong
|
Recent Development of Real Estate Tax on
Residential Properties in China
|
No.1
|
pp. 51-59
|
|
Scott L. Semer
|
Anti-Deferral and Anti-Tax Avoidance: Code
Sec. 909, Notice 2010-92 and the Rule of Law
|
No.2
|
pp. 5-8
|
|
James A. Riedy
|
Foreign Tax Credits: Revisiting Application
of the Contested Tax Doctrine and Relation Back Doctrine to Foreign Tax
Credits
|
No.2
|
pp. 9-12
|
|
Peter Flipsen, Onno Burgers, Wiet Crobach
|
The Netherlands
|
No.2
|
pp. 13-18
|
|
John Hickson
|
Ireland: Intellectual Property Tax
Treatment in Ireland
|
No.2
|
pp. 19-24
|
|
Barry Jay Epstein, Lawrence G. Macy
|
The Differential Influence of U.S. GAAP and
IFRS on Corporations' Decisions to Repatriate Earnings of Foreign
Subsidiaries
|
No.2
|
pp. 25-34
|
|
Samuel Y. S. Chan
|
Processing Trade in China-Profits Tax
Implications on Hong Kong Manufacturers
|
No.2
|
pp. 35-47
|
|
James P. Fuller, Adam S. Halpern
|
International Tax Controversies: Some
Further Thoughts on Covered Asset Acquisitions: Can the IRS Save Us (and
Itself) from Code Sec. 901(m)?
|
No.3
|
pp. 5-10
|
|
J. Scott Wilkie
|
Canada: The "Other Side" of
Globalization - A Canadian Perspective
|
No.3
|
pp. 11-13
|
|
Barton W. S. Bassett
|
Mayo vs. U.S. - Chevron Is the Default
Standard of Review When Testing the Validity of Treasury Regulations
|
No.3
|
pp. 15-20
|
|
Lawrence Lokken
|
What Is This Thing Called Source?
|
No.3
|
pp. 21-26
|
|
Cecile Henle, Anna Sergiel-Bhardwaj
|
Luxembourg Transfer Pricing: A Step Forward
|
No.3
|
pp. 27-36
|
|
Patrick W. Martin, Pedro E. Corona de la
Fuente
|
U.S. Tax Treaties and Code Sec. 6114: Why a
Taxpayer's Failure to "Take" a Treaty Position Does Not Deny Treaty
Benefits
|
No.3
|
pp. 37-42
|
|
Daniel K. C. Cheung
|
Tax Implications of Recent Merger and
Acquisition Rules in China
|
No.3
|
pp. 43-51
|
|
Michael J. Miller
|
Anti-Deferral and Anti-Tax Avoidance:
Shameful Double Taxation of Individual Expatriates
|
No.4
|
pp. 5-8
|
|
Marc J. Gerson, Layla J. Aksakal
|
Legislative Developments: U.S.
International Tax Reform: Potential Changes to Subpart F
|
No.4
|
pp. 9-10
|
|
Bruno Gouthiere
|
France: A Subsidiary May Sometimes
Constitute a Permanent Establishment
|
No.4
|
pp. 11-12
|
|
Samuel Y. S. Chan, Daniel K. C. Cheung,
Brian Andrew
|
Taxpayer's Rights Under the Liberalization
of Tax Information Provisions in Hong Kong
|
No.4
|
pp. 13-22
|
|
David Sotos, Moshe Spinowitz
|
Addressing the Overlap of Code Sec. 909 and
Code Sec. 901(m)
|
No.4
|
pp. 23-32
|
|
Vaibhav Choudhary
|
Electronic Commerce and Principle of
Permanent Establishment Under the International Taxation Law
|
No.4
|
pp. 33-57
|
|
Philip Tretiak, Patrick Jackman
|
Cross-Border Business Combinations: Going
Global with Spin-offs
|
No.5
|
pp. 5-10
|
|
L. G. "Chip" Harter, Rebecca Lee,
David H. Shapiro
|
Financing International Operations:
Inherently Hedgeable: Hedging Foreign Currency Exposure Arising from the
Branch Operations of a CFC
|
No.5
|
pp. 11-18
|
|
Steven Surdell, Paul Pencak, Drienne Kerr
|
International Acquisitions and
Dispositions: Outbound Transfers of Domestic Partnership Interests - A Code
Sec. 367(a) / 367(b) Dichotomy?
|
No.5
|
pp. 19-22
|
|
James M. O'Brien, Mark A. Oates
|
Transfer Pricing: Why Is the Simultaneous
Appeals/Competent Authority Procedure So Unloved?
|
No.5
|
pp. 23-28
|
|
Monica Pheny, Pauline W. Y. Wong
|
Implementing Tax Information Exchange in
Singapore and Hong Kong-Implications for the OECD Initiative
|
No.5
|
pp. 29-38
|
|
Leonardo F. M. Castro
|
Treatment of Synergy for Transfer Pricing
Purposes: Code Secs. 367(d), 482 and 936 - A Critical Analysis Based on TAM
200907024 and the Obama Administration's Proposals
|
No.5
|
pp. 39-58
|
|
Jakob Skaadstrup Andersen
|
It May Be Time to Review Your Danish
Structures
|
No.5
|
pp. 59-62
|
|
James A. Riedy
|
Foreign Tax Credits: U.K. Court Concludes
Delaware LLC Not Transparent.
|
No.6
|
pp. 5-6
|
|
Edward C. Osterberg, Jr.
|
International Partnerships, Joint Ventures
and Hybrids: Partnership Splitters
|
No.6
|
pp. 7-12
|
|
Irwin Halpern, Chris Trump
|
Dual Consolidated Losses
|
No.6
|
pp. 13-20
|
|
Peter Flipsen, Onno Burgers
|
The Netherlands: The (Possible) Impact of
EU Law on Dutch Fiscal Unity Provisions
|
No.6
|
pp. 21-26
|
|
David Sotos, Allen Stenger, Robert
Stevenson
|
Following Through on Notice 2007-13:
Suggestions for Updating the Sub F Services Regulations
|
No.6
|
pp. 27-38
|
|
Patrick W. Martin, Marta Guardia
|
Foreign Bank Account Reports- 2011
Regulations Extend Rules to Many Unaware Persons
|
No.6
|
pp. 39-56
|
|
International Tax Journal, 2012, Vol.38
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Peter A. Glicklich, Megan J. Grandinetti
|
Sovereign Wealth Funds: Governmental
Exemption Partially Clarified in Recent Proposed Regulations
|
No.1
|
pp. 5-8
|
|
Bruno Gouthiere
|
France: Exit Tax for Wealthy Individuals
|
No.1
|
pp. 9-10
|
|
John Hickson
|
Ireland- Budget 2012
|
No.1
|
pp. 11-12
|
|
Lindsay J. Heyen, Victoria V. Louie
|
Tax Consequences for Foreign Holders of Oil
and Gas Royalty Trust Units
|
No.1
|
pp. 13-16
|
|
Suwina Cheng, Shanshan Shi
|
The Impact of New Income Tax Law on Foreign
Invested Enterprises in China
|
No.1
|
pp. 17-24
|
|
Patrick W. Martin
|
Unsettled Future for U.S. Taxpayers
Residing Overseas: Mixed Messages from IRS Commissioner vs. Ambassador- Part
I
|
No.1
|
pp. 25-34
|
|
Daniel K. C. Cheung
|
An Update on General Anti-Tax Avoidance
Rules in China
|
No.1
|
pp. 35-44
|
|
Michael J. Miller, Ellen S. Brody
|
Anti-Deferral and Anti-Tax Avoidance:
Foreign Asset Reporting Under Code Sec. 6038D
|
No.2
|
pp. 5-12
|
|
James A. Riedy
|
Foreign Tax Credits: PP and L Resources
Inc.: Creditability of U.K. Windfall Tax Imposed on Privatized Utilities
|
No.2
|
pp. 13-14
|
|
Michael Cornett, Adam Reedy
|
Outbound Asset Transfers: Partnerships Make
Unrelated Related for Subpart F Purposes
|
No.2
|
pp. 15-20
|
|
Steven Dixon, Mary Prosser
|
Legislative Developments: Unpacking Some
Terms in the Final Cost-Sharing Regulations
|
No.2
|
pp. 21-24
|
|
Edward C. Osterberg Jr.
|
International Partnerships, Joint Ventures
and Hybrids: Partnership Classification Election Results in Worthless
Security Loss
|
No.2
|
pp. 25-30
|
|
Peter H. M. Flipsen, Steven Den Boer
|
The Netherlands: New Rules on the Taxation
of Co-Operatives
|
No.2
|
pp. 31-34
|
|
Carlo Maria Paolella, Alessio Persiani
|
Subsidiary Acting As PE: Some Comments on
the Italian Supreme Court Voith Paper Case
|
No.2
|
pp. 35-38
|
|
Samuel Y. S. Chan
|
New Tax Relief in Hong Kong for Intellectual
Property Rights- Opportunities and Threats
|
No.2
|
pp. 39-51
|
|
James P. Fuller, Adam S. Halpern
|
International Tax Controversies: New Rules
for Code Sec. 304/Code Sec. 367 Overlap Transactions: The IRS Comes Full
Circle with Notice 2012-15
|
No.3
|
pp. 5-10
|
|
Hale E. Sheppard
|
The New Duty to Report Foreign Financial
Assets on Form 8938: Demystifying the Complex Rules and Severe Consequences
of Noncompliance
|
No.3
|
pp. 11-32
|
|
Raymond Ho, Neil Douglas
|
Tax Benefi ts for Americans Who Teach in
China
|
No.3
|
pp. 33-40
|
|
Richard J. Hunter Jr.
|
A Polish Hybrid: The Limited Joint-Stock
Partnership or LJSP
|
No.3
|
pp. 41-46
|
|
Samuel Y. S. Chan, Gerald Chau, Patrick
Leung
|
Tax and Nontax Measures in Preventing
Housing Bubble Growing: Evidence from Some Emerging Economies in East Asia
|
No.3
|
pp. 47-61
|
|
Peter H. M. Flipsen, Onno Burgers
|
The Netherlands: New Legislation Limiting
the Deduction of Interest on Excessively Financed Participations
|
No.4
|
pp. 5-8
|
|
Bruno Gouthiere
|
France: Noncooperative States or
Territories
|
No.4
|
pp. 9-10
|
|
John A. Hickson
|
Ireland: Principal Irish Tax Aspects of
U.S. Corporate Inversion into Ireland
|
No.4
|
pp. 11-16
|
|
Dirk Pohl, Annette Keller
|
The New German Anti-Treaty/ Anti-Directive
Shopping Rule
|
No.4
|
pp. 17-24
|
|
Michael J. Wilder, Robert Feldgarden
|
Tax Court Upholds Hybrid Arrangement: NA
General Partnership and Subsidiaries and the Strange History of the Double
Dip
|
No.4
|
pp. 25-32
|
|
William R. Pomierski
|
Off-Market Payments on Cleared Swaps
Characterized As "Loans": Temporary Section 956 Regulations
Establish Dealer Safe Harbor
|
No.4
|
pp. 33-38
|
|
Kenny Z. Lin, Pauline W. Y. Wong
|
Recent Reform in Chinese VAT Policies
|
No.4
|
pp. 39-46
|
|
Philip R. West, Amanda P. Varma
|
The Past and Future of the Foreign Tax
Credit
|
No.4
|
pp. 47-69
|
|
Peter A. Glicklich, Abraham Leitner
|
Anti-Deferral and Anti-Tax Avoidance: Tax
Planning to Mitigate the "Fiscal Cliff" Including Retrospective
Elections
|
No.5
|
pp. 5-8
|
|
Steven Surdell, Russell Carr, Paul Pencak
|
International Acquisitions and
Dispositions: Foreign-Parented Group Restructurings Coupled with Initial
Public Offerings: Another Illustration of Section 7874 Overreach?
|
No.5
|
pp. 9-20
|
|
Douglas L. McHoney, Rebecca Rosenberg
|
Finally Finalizing ODL and OFL Regulations
|
No.5
|
pp. 21-26
|
|
David J. Sotos, G. Paul Glunt, Benjamin M.
Willis
|
The Separate Limitation of Code Sec.
904(d)(6)
|
No.5
|
pp. 27-50
|
|
Tom Scott, James Ross
|
The New Patent Box Regime and Corporate Tax
Reform in the UK
|
No.5
|
pp. 51-58
|
|
L. G. "Chip" Harter, Rebecca E.
Lee, Jeffrey Maddrey
|
Financing International Operations: Hedging
the Foreign Currency Purchase Price of a Foreign Stock Acquisition
|
No.6
|
pp. 5-14
|
|
Lawrence Lokken
|
Split Taxes: Code Sec. 909 as Interpreted
by the 2012 Regulations
|
No.6
|
pp. 15-32
|
|
Jeffrey L. Shore
|
Subpart F: Hedging Currency Risk in a
Branch Context
|
No.6
|
pp. 33-44
|
|
Patrick W. Martin
|
"Accidental Americans" Rush to
Renounce U.S. Citizenship to Avoid the Ugly U.S. Tax Web
|
No.6
|
pp. 45-52
|
|
Daniel K. C. Cheung
|
The Law and Practice of Thin Capitalization
Rules in China
|
No.6
|
pp. 53-58
|
|
International Tax Journal, 2013, Vol.39
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Cym Lowell, Bret Wells
|
Tax Base Defense: Time to Update the Model
Treaties?
|
No.1
|
pp. 5-10
|
|
Hale E. Sheppard
|
IRS Introduces Two Unique Remedies for U.S.
Persons with Unreported Canadian Retirement Plans and Accounts
|
No.1
|
pp. 11-20
|
|
Matthew A. Morris
|
One Size Does Not Fit All: Unintended
Consequences of the Offshore Voluntary Disclosure Program
|
No.1
|
pp. 21-30
|
|
Samuel Chan, Gerald Chau, Patrick Leung
|
Tax Audit and Investigation in China and
Hong Kong
|
No.1
|
pp. 31-49
|
|
Lowell D. Yoder
|
A Note From the Editor-in-Chief: Use of
Cross-Border Hybrid Instruments in Light of Recent Developments
|
No.2
|
pp. 3-4
|
|
Michael J. Miller, Ellen S. Brody
|
Anti-Deferral and Anti-Tax Avoidance:
Expats Live in Fear of Malevolent Time Machine
|
No.2
|
pp. 5-10
|
|
Bart Bassett
|
Proposed Changes to the Section 367 GRA
Regulations- from "Reasonable Cause" to "Willful," and
Various Other Amendments
|
No.2
|
pp. 11-16
|
|
Zhijun Lin
|
VAT Replacing Business Tax: A Major Tax
Reform in China
|
No.2
|
pp. 17-22
|
|
Christina Y. M. Ng
|
International Tax Planning Considerations
and Strategies- Investing into and out of China
|
No.2
|
pp. 23-34
|
|
Samuel Y. C. Chan, Daniel K. C. Cheung
|
Beneficial Ownership in China's Corporate
Income Tax Regime
|
No.2
|
pp. 35-44
|
|
James M. O'Brien, Mark A. Oates
|
Transfer Pricing: Is LB and I Marginalizing
IRS Appeals in Transfer Pricing Cases?
|
No.3
|
pp. 5-8
|
|
Bruno Gouthiere
|
France: Foreign trusts: French filing
obligations
|
No.3
|
pp. 9-10
|
|
Steven P. Hannes
|
Taxpayer Challenges Validity of IRS
Transfer Pricing Regulation
|
No.3
|
pp. 11-12
|
|
Michael S. Schadewald
|
Payments to Related Foreign Persons: Beware
of State Addback Provisions
|
No.3
|
pp. 13-22
|
|
Leonardo F. M. Castro
|
Brazilian CFC Rules and Indirect Controlled
Foreign Companies: Recent Case Laws and Consequences of Supreme Court Precedent
|
No.3
|
pp. 23-32
|
|
Daniel Ho, Danny C. K. Ho, Angus Young
|
A Study of the Impact of Culture on Tax
Compliance in China
|
No.3
|
pp. 33-44
|
|
James A. Riedy
|
Foreign Tax Credits: Code Sec. 901
Exhaustion of Remedies Requirement
|
No.4
|
pp. 5-6
|
|
Patrick Jackman, Philip Tretiak
|
Cross-Border Business Combinations: Final
Code Sec. 367 (a)(5) and Code Sec. 1248 (f) Regulations Provide Needed
Guidance for Outbound Nonrecognition Transactions
|
No.4
|
pp. 7-14
|
|
Peter Flipsen, Wiet Crobach, Pim Duteweert
|
The Netherlands: Cross-border Conversions
of Companies in the European Union after VALE
|
No.4
|
pp. 15-20
|
|
Leonardo F. M. Castro
|
Concept of Beneficial Owner in Tax
Treaties: Separating the Wheat from the Chaff Through Case Law Method
Internationally
|
No.4
|
pp. 21-38
|
|
Daniel K. C. Cheung, Zhaodong Jiang
|
Contemporary Issues of Taxation of
Representative Offices in China
|
No.4
|
pp. 39-44
|
|
Pauline W. Y. Wong
|
Staff Secondments and Taxable Presence for
Nonresident Companies in China
|
No.4
|
pp. 45-49
|
|
Jeffrey Dorfman, L. G. "Chip"
Harter, Laura Valestin
|
Foreign Currency Hedging in the Dodd-Frank
Era- Emerging Tax Issues
|
No.5
|
pp. 5-14
|
|
James Ross, Matthew Herrington
|
A Call to Rewrite the Fundamentals of
International Taxation: the OECD BEPS Action Plan
|
No.5
|
pp. 15-20
|
|
Nikolaas Van Robbroeck
|
Belgium After the "Fairness Tax":
Still an Attractive Corporate Tax System?
|
No.5
|
pp. 21-30
|
|
Daniel W. Blum, Christian Wimpissinger
|
Losses and Expenses in the European Union
|
No.5
|
pp. 31-40
|
|
Michaela Petritz-Klar
|
Austria: Recent Developments in Austrian
Tax Law
|
No.5
|
pp. 41-50
|
|
Miguel Teixeira de Abreu
|
Portugal: Becoming Tax Competitive While
Under a Financial Assistance Program
|
No.5
|
pp. 51-58
|
|
Jean-Paul van den Berg, Nicolette Huisman
|
The OECD BEPS Action Plan and the Dutch Tax
Climate
|
No.5
|
pp. 59-64
|
|
Mark A. Oates, James M. O'Brien
|
Transfer Pricing: IRS Economists Say the
Darndest Things!
|
No.6
|
pp. 5-8
|
|
J. Michael Cornett, Douglas Holland
|
PFIC Determination: Domestic Stock Rule
Takes Precedence Over Subsidiary Look-Through Rule
|
No.6
|
pp. 9-16
|
|
Candice M. Turner, Abraham Leitner
|
Continued Problems for U.S. Resident
Members of LLCs Seeking Treaty Benefits on Canadian Source Income- Canadian
Branch Tax
|
No.6
|
pp. 17-20
|
|
James G. S. Yang
|
The Impact on Foreign Tax Credit of the
American Taxpayer Relief Act of 2012
|
No.6
|
pp. 21-30
|
|
Gladie Lui, Alec Chung, Connie Shum
|
Enhanced Analysis of Tax Issues in China
for Secondment Arrangements in Multinational Corporations
|
No.6
|
pp. 31-38
|
|
Leonardo F. M. Castro
|
Taxation of Cost-Sharing Contractual
Arrangements in Brazil: Recent Developments and Current Status
|
No.6
|
pp. 39-50
|
|
James McConvill
|
Getting Beyond the Dirty Laundry (and
Laundering): Understanding the Role of Cyprus in Contemporary Offshore Law
and Finance
|
No.6
|
pp. 51-62
|
|
Zhaodong Jiang, Daniel K.C. Cheung
|
Revisit on Beneficial Ownership in the
Mainland China-Hong Kong Double Taxation Arrangement
|
No.6
|
pp. 63-68
|
|
International Tax Journal, 2014, Vol.40
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Edward C. Osterberg Jr.
|
International Partnerships, Joint Ventures
and Hybrids: Related-Party Indebtedness Reduces Dividends Received Deduction
|
No.1
|
pp. 5-8
|
|
Patrick W. Martin, Cesar Luna
|
Oops ... Did I "Expatriate" and
Never Know It: Lawful Permanent Residents Beware!
|
No.1
|
pp. 9-14
|
|
Raul Villarreal Garza, Laura Benini
Candido, Eric D. Swenson
|
"Privileged" Information for the
World Citizen When Communicating with Tax Attorneys in Multiple Jurisdictions
|
No.1
|
pp. 15-22
|
|
Patrick W. Martin, G. Michelle Ferreira
|
The 2013 GAO Report1 of the IRS Offshore
Voluntary Disclosure Program
|
No.1
|
pp. 23-34
|
|
Eric D. Swenson, Pedro E. Corona de la
Fuente, Raul Villarreal Garza
|
The IRS's Current Offshore Voluntary
Disclosure Program: Is This the Only Option Available for An "Accidental
American"?
|
No.1
|
pp. 35-42
|
|
Eric D. Swenson, Luis Zendejas
|
Mexico and U.S. Rules Regarding the
Assessment of Tax Deficiencies- A Comparative Study
|
No.1
|
pp. 43-47
|
|
James M. O'Brien, Mark A. Oates
|
Transfer Pricing: Is the New Draft MAP
Procedure Sound Tax Administration or a Power Play?
|
No.2
|
pp. 5-12
|
|
Mark Horowitz, Mark Martin
|
Update to IRS APA Procedures: Review and
Commentary
|
No.2
|
pp. 13-16
|
|
Yali Shen, James G.S. Beixin Lin Yang
|
Current Status of Internet Commerce and
Taxation Problem in China
|
No.2
|
pp. 17-26
|
|
Richard J. Hunter Jr., Leo V. Ryan
|
A Comprehensive and Contextual View of
Polish Taxation in 2014
|
No.2
|
pp. 27-35
|
|
Samuel Y. S. Chan
|
The Relevancy of Accounting Principles in
Hong Kong Tax Law
|
No.2
|
pp. 37-47
|
|
Mark Martin, Mark Horowitz
|
Update to IRS Competent Authority
Procedures: Review and Commentary
|
No.3
|
pp. 5-8
|
|
Sherry Grabow, Martin Collins
|
Extending the 2009 Code Sec. 367 GRA
Triggering Event Exceptions to Accommodate a Foreign-to- Foreign Code Sec.
304 Transaction
|
No.3
|
pp. 9-16
|
|
Lowell Yoder, Tadd Fowler
|
A Conversation on the Current Environment
with Joel Walters
|
No.3
|
pp. 17-20
|
|
Hal Hicks, Oshan James
|
Select Corporate Migration and Combination
Considerations in an Ever Changing Environment
|
No.3
|
pp. 21-38
|
|
Alexander M. G. Gelardi
|
The New United Kingdom Statutory Residence
Rules
|
No.3
|
pp. 39-48
|
|
Daniel Ho, Antony Ting
|
Hong Kong's Corporate Group Structure: A
Call for a Tax Consolidation Regime
|
No.3
|
pp. 49-59
|
|
James A. Riedy, Sandra McGill
|
Foreign Tax Credits: Voluntary Payment of
Foreign Income Tax for Adjustments That Do Not Change Taxable Income
|
No.4
|
pp. 5-6
|
|
G. Paul Glunt
|
Living with Code Sec. 6501(c)(8): Whether a
Taxpayer Can Close a Statute of Limitations after the HIRE Act?
|
No.4
|
pp. 7-16
|
|
Khagesh Gautam
|
Taxing Offshore Transactions in India and
the Territoriality Clause- A Case for Substantial Constitutional Limitations
on Indian Parliament's Power to Retrospectively Amend the Income Tax Act
|
No.4
|
pp. 17-30
|
|
Gladie Lui
|
Shanghai Pilot Free Trade Zone: Shaping of
China's Future Foreign Investment Environment
|
No.4
|
pp. 31-43
|
|
Hal Hicks, Oshan James
|
Select Corporate Migration and Combination
Considerations in an Ever Changing Environment- Update
|
No.4
|
pp. 45-48
|
|
J. Scott Wilkie
|
Canada: Waiting for "BEPS" ...
Canada "Appears"
|
No.5
|
pp. 5-12
|
|
Bruno Gouthiere
|
France: Transfer Pricing: More Information
to Provide to the Tax Authorities
|
No.5
|
pp. 13-14
|
|
Lawrence Lokken
|
Application of Tax on Net Investment Income
to Shareholders of CFCs and PFICs
|
No.5
|
pp. 15-26
|
|
Max Reed
|
Classification of Canadian Mutual Funds for
U.S. Tax Purposes
|
No.5
|
pp. 27-34
|
|
Pauline W. Y. Wong
|
Guidance on China's General Anti-Avoidance
Rules Released for Public Comments
|
No.5
|
pp. 35-38
|
|
Yali Shen, James G. S. Yang, Beixin (Betsy)
Lin
|
How Foreign Individuals Are Taxed in China
|
No.5
|
pp. 39-50
|
|
Jean-Blaise Eckert
|
Switzerland: Swiss Corporate Tax Reform III
- Release of the Draft Proposal
|
No.6
|
pp. 5-6
|
|
Peter H. M. Flipsen, Pim Duteweert
|
The Netherlands: BEPS Developments and EU
Parent Subsidiary Directive Changes Analyzed from a Dutch Perspective
|
No.6
|
pp. 7-12
|
|
Theresa Androff
|
Recent Legislative Proposals to Curb
Erosion of the U.S. Tax Base
|
No.6
|
pp. 13-18
|
|
Leonardo F. M. Castro
|
Taxation on Transfer of Going Concern
("TOGC") in Brazil: Essential Requirements for Tax Exemptions on
the Sale of Whole Business Unit
|
No.6
|
pp. 19-23
|
|
Andrew R. Roberson
|
Time Limits for Filing Refunds Related to
Foreign Tax Credits
|
No.6
|
pp. 25-26
|
|
Patrick Jackman, Philip Tretiak
|
Notice 2014-52: IRS Attempts to Shut the
Door on Inversions
|
No.6
|
pp. 27-36
|
|
Stewart R. Lipeles, John D. McDonald, Paula
R. Levy, Ethan S. Kroll
|
Decade of the Living Dead - The IRS Tries
to Kill Off the Killer B Again in Notice 2014-32
|
No.6
|
pp. 37-53
|
|
International Tax Journal, 2015, Vol.41
|
|
Author
|
Title
|
number
|
Page to Page
|
|
James Somerville
|
Ireland: Irish Finance Act 2014 - Double
Irish Financed? How About a KDB?
|
No.1
|
pp. 5-8
|
|
Agustin Ceballos, Eric D. Swenson
|
FATCA: A Primer and Current Practical
Developments
|
No.1
|
pp. 9-12
|
|
Luis Arturo, Zendejas Ruiz
|
Classification of Mexican
"Fideicomisos" for FATCA Purposes Under the Mexican IGA and Mexican
Administrative Regulations
|
No.1
|
pp. 13-16
|
|
Martin R. Press, Nathan W. Hill
|
FBAR Penalties and U.S. v. Zwerner
|
No.1
|
pp. 17-24
|
|
Patrick W. Martin
|
Covered Gifts and Bequests: The Need for
Guidance (Five-Plus Years Out)
|
No.1
|
pp. 25-28
|
|
Elettra Menarini, Eric D. Swenson
|
Starting the Race Against the IRS in the
International Income Tax World - Statute of Limitations and Lack of Filings
|
No.1
|
pp. 29-32
|
|
Mark Holtzblatt, Eva K. Jermakowicz, Barry
J. Epstein
|
Tax Heavens: Methods and Tactics for
Corporate Profit Shifting
|
No.1
|
pp. 33-44
|
|
L. G. "Chip" Harter, David H.
Shapiro, Elizabeth Bouzis
|
Financing International Operations: Recent
IRS Interpretation of the Code Sec. 267(a)(3)(B) Payment Standard Could
Disrupt Taxation of International Treasury Operations
|
No.2
|
pp. 5-16
|
|
Reuven S. Avi-Yonah
|
All or Nothing? The Obama Budget Proposals
and BEPS
|
No.2
|
pp. 17-18
|
|
G. Paul Glunt
|
Contingent Sales of Intangible Property - A
Double-Edged Sword?
|
No.2
|
pp. 19-24
|
|
Hale E. Sheppard
|
Form 8938 and Foreign Financial Assets: A
Comprehensive Analysis of the Reporting Rules after IRS Issues Final
Regulations
|
No.2
|
pp. 25-50
|
|
Shanshan Shi, Kenny Z. Lin
|
Taxing Indirect Equity Transfers in China
|
No.2
|
pp. 51-60
|
|
Suwina Cheng, Shanshan Shi
|
Green Tax in the People's Republic of China
|
No.2
|
pp. 61-73
|
|
James A. Riedy, Sandra McGill
|
Foreign Tax Credits: Foreign Tax
Redetermination for Foreign Target - the Relevance of Pre-1987 Tax Layers
|
No.3
|
pp. 5-8
|
|
Peter H. M. Flipsen, Pim Duteweert
|
The Netherlands: Dutch Fiscal Unity Regime
Expanded Following The ECJ s Ruling in SCA Group Holding BV and Others
|
No.3
|
pp. 9-16
|
|
Nathan W. Giesselman
|
Many Questions on the "One-Taxpayer
Rule"- An Examination of an Uneasy Intersection Between Code Sec. 482,
Subchapter C and the Consolidated Return Rules
|
No.3
|
pp. 17-24
|
|
Matthew Herrington
|
The OECD BEPS Project- A Status Update
|
No.3
|
pp. 25-28
|
|
David J. Sotos
|
Applying the Substantial Assistance Rules
to a CFC Partner After Notice 2007-13
|
No.3
|
pp. 29-38
|
|
Christina Y. M. Ng
|
New Tax Rules on Offshore Indirect
Transfer- Boon or Bane for Foreign Investors in China?
|
No.3
|
pp. 39-42
|
|
Daniel K. C. Cheung, Zhaodong Jiang
|
China's GAAR and New Rules on Non-Tax
Residents' Indirect Transfers of Assets
|
No.3
|
pp. 43-49
|
|
LOWELL D. YODER
|
Structural Changes in Light of BEPS
|
No.4
|
pp. 3-4
|
|
Edward C. Osterberg
|
International Partnerships, Joint Ventures
and Hybrids: The New Regulations on Qualifying Income for Master Limited
Partnerships
|
No.4
|
pp. 5-10
|
|
Michael J. Miller
|
Treaties: Rethinking Filing Requirements
for Certain Dual Residents
|
No.4
|
pp. 11-14
|
|
Michael Cornett, Douglas Holland
|
IRS Revisits Application of the PFIC
Domestic Stock and Subsidiary Look- Through Rules
|
No.4
|
pp. 15-20
|
|
Lawrence Lokken
|
Spin- offs by Domestic Corporations of
Foreign Corporations
|
No.4
|
pp. 21-28
|
|
Mitchell B. Weiss
|
Post- Inversion Partnership Restructurings
under Notice 2014- 52: A Cure Worse than the Disease
|
No.4
|
pp. 29-36
|
|
Daniel Ho, Antony Ting
|
New Tax Landscape for Cross- Border Merger
and Acquisition Transactions and Intragroup Reorganizations in China
|
No.4
|
pp. 37-48
|
|
LOWELL D. YODER
|
Applying the Subpart F Services Rules to
Disregarded Entity Structures
|
No.5
|
pp. 3-4
|
|
Bruno Gouthiere
|
France: Can a Dutch Company Claim Benefit
of the France- Italy Tax Treaty?
|
No.5
|
pp. 5-6
|
|
Lowell Yoder, Tadd Fowler
|
A Conversation on the Current Tax
Environment with George Forster
|
No.5
|
pp. 7-11
|
|
Reuven S. Avi-Yonah
|
The Case for a Destination- Based Corporate
Tax
|
No.5
|
pp. 11-14
|
|
Matthew M. Chen, Charles S. Markham, Micah J.
Gibson
|
AM 2015- 002: The IRS Reinterprets the Tax
Rate Disparity Test
|
No.5
|
pp. 13-32
|
|
Kathryn M. Sneade
|
Proposed Regulations on PFIC Active
Insurance Exception
|
No.5
|
pp. 33-40
|
|
Leonardo F.M. Castro
|
Limitation of Net Operating Losses to
Offset Taxable Income upon Liquidation of Brazilian Companies: Recent
Jurisprudence and Practical Issues
|
No.5
|
pp. 39-45
|
|
LOWELL D. YODER
|
Applying the Subpart F Services Rules to
Regarded Entity Structures
|
No.6
|
pp. 3-4
|
|
Peter A. Glicklich, Heath Martin
|
Fund Management Fee Waivers Under Attack
|
No.6
|
pp. 5-10
|
|
Lawrence Lokken
|
Reorganization of Domestic Corporations
into Foreign Corporations: Part I- Issues Under Code Sec. 367(a)
|
No.6
|
pp. 11-24
|
|
Hale E. Sheppard
|
Canadian Retirement Plans: What Does Rev.
Proc. 2014- 55 Mean for U.S. Tax Deferral, Form 8891, Form 8938 and the FBAR?
|
No.6
|
pp. 25-38
|
|
Reuven S. Avi-Yonah, Omri Marian
|
Inversions and Competitiveness: Refl
ections in the Wake of Pfi zer- Allergan
|
No.6
|
pp. 39-46
|
|
Daniel Ho
|
The Development of China Tax Measures for
Cross- Border Intra- Group Payments in the BEPS Era
|
No.6
|
pp. 47-55
|
|
International Tax Journal, 2016, Vol.42
|
|
Author
|
Title
|
number
|
Page to Page
|
|
Lowell d. Yoder
|
Subpart F: When Is Services Income Analyzed
as Sales Income?
|
No.1
|
pp. 3-4
|
|
Peter H.M. Flipsen, Jurgen J. van Beest
|
The Netherlands: the dutch implementation
of Country- by- Country reporting
|
No.1
|
pp. 5-8
|
|
John D. McDonald, Stewart R. Lipeles,
Samuel Pollack
|
The IRS Issues New Code Sec. 956
Regulations
|
No.1
|
pp. 9-17
|
|
David S. Miller, Jason Schwartz
|
New 871 (m) Regulations Finalize Dividend-
Equivalent Payment Withholding Rules for Equity Derivatives
|
No.1
|
pp. 17-29
|
|
David Forst
|
IRS Plans to Issue Built- in Gain,
Allocation Regulations for Transfers to Partnerships with Related Foreign
Partners
|
No.1
|
pp. 29-31
|
|
Eschrat Rahimi-Laridjani, Erika Hauser
|
The New Global FATCA: An Overview of the
OECD's Common Reporting Standard in Relation to FATCA
|
No.1
|
pp. 31-37
|
|
lowell d. Yoder
|
Proposed Code Sec. 367 Regs Attempt to Tax
Foreign Goodwill and Going Concern Value
|
No.2
|
pp. 3-4
|
|
Bruno Gouthiere
|
France: Safe use of tax havens Sometimes
Possible
|
No.2
|
pp. 5-6
|
|
Scott A. Harty, Steven Richman
|
Earn- Outs in Cross Border Acquisitions:
Managing Code Sec. 956 Exposure
|
No.2
|
pp. 7-10
|
|
William R. Skinner
|
CFC- Level Hedges of Currency Risk- A
Review
|
No.2
|
pp. 11-16
|
|
Reuven S. Avi-Yonah
|
Constructive Unilateralism: U.S. Leadership
and International Taxation
|
No.2
|
pp. 17-24
|
|
Christina Y. M. Ng
|
Is Hong Kong a Noncooperative Tax
Jurisdiction?- An Issue of Concern Amidst International Economic Instability
|
No.2
|
pp. 25-32
|
|
Hale E. Sheppard
|
Form 5471: How Does New IRS Guidance Impact
the "Substantially Complete" Defense?
|
No.2
|
pp. 33-44
|
|
Suwina Cheng, Shanshan Shi, Rita Wing Yue
Yip
|
Investing in China's Equity Market- PRC Tax
Implications for Foreign Investors
|
No.3
|
pp. 21-32
|
|
Hale E. Sheppard
|
Specified Domestic Entities Must Now File
Form 8938: Code Sec. 6038D, New Regulations in 2016, and Expanded Foreign
Financial Asset Reporting
|
No.3
|
pp. 5-22
|
|
LOWELL D. YODER
|
The Disturbing EU State Aid Proceedings
|
No.3
|
pp. 3-4
|
|
Daniel Ho
|
Transfer Pricing Reporting: The Way Forward
in China
|
No.3
|
pp. 31-42
|
|
LOWELL D. YODER
|
Code Sec. 385: Proposed Debt vs. Equity
Regs Would Limit Planning
|
No.4
|
pp. 3-4
|
|
L.G. Chip Harter, Jared A. Hermann, Aaron
H. Junge
|
Code Sec. 385 Proposed Regulations Would
Vitiate Internal Cash Management Operations
|
No.4
|
pp. 5-14
|
|
Matthew Herrington
|
U.K. Government Confi rms Introduction of
New Cap on Interest Deductibility
|
No.4
|
pp. 15-18
|
|
Hale E. Sheppard
|
IRS Proposes Form 5472 Filing Duty for
Foreign- Owned Disregarded Entities
|
No.4
|
pp. 17-32
|
|
Reuven S. Avi-Yonah
|
Back to the Future? Medtronic and the
Future of Transfer Pricing
|
No.4
|
pp. 33-36
|
|
Leonardo F.M. Castro
|
Nonassessment of Service Tax on Time
Sharing Activities in Brazil: Avoiding the Misconception of Basic Legal
Fundamentals
|
No.4
|
pp. 37-51
|
|
LOWELL D. YODER
|
Rules That Reclassify Passive Basket Income
as General Basket Income
|
No.5
|
pp. 3-4
|
|
Patrick Jackman, Philip Tretiak
|
Section 385: Proposed Rules Would Lower the
Boom on Intercompany Debt
|
No.5
|
pp. 5-17
|
|
Kimberly Tan Majure, John DerOhanesian,
Monica Zubler
|
Country- by- Country Reporting: Identifying
the Elephant
|
No.5
|
pp. 17-24
|
|
Sherif Assef, Ron Dabrowski, Vinay Kapoor
|
Proposed Section 385 Regulations and the
Transfer Pricing Practitioner
|
No.5
|
pp. 25-28
|
|
Brossa Y.H. Wong, Pauline W.Y. Wong
|
Recent Policies on PRC Individual Income
Tax
|
No.5
|
pp. 29-43
|
|
Samuel Y.S. Chan, Helen S.M. Wong
|
More Investment- Friendly Tax Incentives in
Hong Kong for Offshore Funds
|
No.5
|
pp. 35-42
|
|
LOWELL D. YODER
|
Code Sec. 956: Developments Concerning the
30- Day Exception
|
No.6
|
pp. 3-4
|
|
James A. Doering
|
New Temporary Regulations Restrain
Inversions
|
No.6
|
pp. 5-30
|
|
Daniel Ho
|
Enhancing Financial Markets in Hong Kong:
Corporate Treasury Center Tax Measures
|
No.6
|
pp. 31-41
|
|
James G.S. Yang, A. Seddik Meziani, Yali Shen
|
Understanding Apple's Global Tax Strategy
in Ireland
|
No.6
|
pp. 41-48
|
|
International Tax Journal, 2017, Vol.43
|
|
Author
|
Title
|
number
|
Page to Page
|
|
LOWELL D. YODER
|
Final Code Sec. 367 (a) and (d) Regulations
|
No.1
|
pp. 3-4
|
|
Stephen F. Jackson, Katherine E. Loda
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Code Sec. 163 (j) Attributes in an M and A
Deal
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No.1
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pp. 5-13
|
|
Hale E. Sheppard
|
IRS Finalizes Form 5472 Regulations for
Foreign- Owned, Domestic, Disregarded Entities
|
No.1
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pp. 13-28
|
|
Shanshan Shi
|
Coping with the Increasingly Stringent
Global Anti- Tax Avoidance Environment: The Case of MNCs in China
|
No.1
|
pp. 27-38
|
|
Heather Lee
|
Tax Treatments for Court- Free Intragroup
Amalgamation in Hong Kong
|
No.1
|
pp. 37-45
|
|
Jared A. Hermann, David J. Sotos
|
The Historical Odds of a Reversal of
Altera: A 50- Year Review of Unanimous Reviewed Tax Court Opinions Reversed
on Appeal
|
No.1
|
pp. 45-60
|
|
LOWELL D. YODER
|
Final Code Sec. 385 Regulations Do Not
Apply to Debt of Foreign Corporations
|
No.2
|
pp. 3-5
|
|
Mitchell B. Weiss, Josh Fieldstone
|
Section 956 in the Partnership World: An
Aggregate Tour de Force with Some Bumps in the Road
|
No.2
|
pp. 5-17
|
|
Jack Cummings
|
The Latest Killer B Notice
|
No.2
|
pp. 17-22
|
|
Howard A. Wiener, Barbara E. Rasch, Monica
Zubler
|
Final Section 987 Regulations: 30 Years in
the Making
|
No.2
|
pp. 21-33
|
|
David J. Sotos, Eric Peden, Jared A.
Hermann
|
Fixing the Code Sec. 956 Formed or Funded
Rule
|
No.2
|
pp. 33-46
|
|
LOWELL D. YODER
|
Foreign Goodwill and Going Concern Value:
Choosing Code Sec. 367 (a) or (d)
|
No.3
|
pp. 3-5
|
|
Robert C. Stevenson
|
A Decade of Shooting Itself in the Foot:
The IRS's Battle Against the Killer B
|
No.3
|
pp. 5-14
|
|
Douglas L. McHoney, Mark Genrizi, Phil
Ramstetter
|
Notice 2016- 73: Expanding the Frontiers of
the All E and P Amount
|
No.3
|
pp. 15-24
|
|
Jeffrey Dorfman, L.G. Chip Harter, Laura
Valestin
|
Final Code Sec. 987 Regulations- What You
Need to Know
|
No.3
|
pp. 23-38
|
|
Mike Gaffney
|
CFC Regimes for Financial Services: A Quick
World Tour of Approaches by Other Jurisdictions and the Future of the U.S.
AFE in a Territorial System
|
No.3
|
pp. 39-66
|