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Full-Text Articles in Law
Evolution Of The Arm's Length Standard In The Us Transfer Pricing Legislation And Russian Arm's Length Perspective, Andrei A. Shutov
Evolution Of The Arm's Length Standard In The Us Transfer Pricing Legislation And Russian Arm's Length Perspective, Andrei A. Shutov
LLM Theses and Essays
This thesis analyzes the evolution of the arm's length standard (ALS) as the key element of the transfer pricing control system in the US. This thesis also addresses some issues on creation of transfer pricing legislation in the Russian Federation and focuses on three sets of problems. First, it provides the general outline of the legislative history of the ALS as well as the history of the ALS' application in the US, including an overview of landmark cases, which revealed some conceptual problems with respect to the ALS. Secondly, the thesis addresses core problems associated with the ALS, such as …
International Franchising: Focus On Central And Eastern Europe And Russia, Aksinia Zaharieva Dintcheva
International Franchising: Focus On Central And Eastern Europe And Russia, Aksinia Zaharieva Dintcheva
LLM Theses and Essays
This thesis discusses and analyzes international franchising and its introduction and development in the emerging democracies in Eastern Europe. After a general presentation of the franchise marketing method, the advantages and disadvantages to both parties of the franchise relationship are discussed. Attention is given to the alternatives available to foreign franchisors contemplating international franchising in the Eastern European region. The thesis further reviews the newly enacted foreign investment laws in six Eastern European countries - Hungary, Czech Republic, Poland, Bulgaria, Romania, and Russia - as they relate to the joint venture operations in the region and the attending legal issues. …