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Articles 1 - 3 of 3
Full-Text Articles in Accounting
Apple, State Aid, And Arm’S Length: Eu General Court’S Failure Of Imagination, David G. Chamberlain
Apple, State Aid, And Arm’S Length: Eu General Court’S Failure Of Imagination, David G. Chamberlain
Accounting
In this article, Chamberlain analyzes the EU General Court ruling in Apple, and examines state aid and transfer pricing in the EU, with a focus on (and as an advocate for) the existence of an autonomous arm’s-length principle.
How The Tax Court Can Account For Risk In Medtronic Transfer Pricing, David G. Chamberlain
How The Tax Court Can Account For Risk In Medtronic Transfer Pricing, David G. Chamberlain
Accounting
In this report, Chamberlain explores how the Tax Court, on remand in Medtronic, can address the challenge of determining arm’s-length transfer prices when one of the related parties bears substantial risk but owns no valuable intangible property.
Negotiations Between Mother Nature And Man's Most Powerful Creation: The Environmental Crisis And The Corporate Paradigm, Drew Zaweski
Negotiations Between Mother Nature And Man's Most Powerful Creation: The Environmental Crisis And The Corporate Paradigm, Drew Zaweski
Accounting
I came to the University at Albany intending to study accounting. While here I decided to add communication as a minor and was privileged to enroll in courses beyond the scope of, yet still relatable to, accounting. Such courses include the Theory of Organizational Communication, Studies in Public Persuasion - Communication in Professional Contexts, and Conference and Group Leadership all taught by Dr. Patricia Gettings; another was Environmental Economics taught by Mary Mallia. Throughout my time at the University at Albany, one of my favorite educational experiences has been when I am able to make connections between classes and across …