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Articles 1 - 2 of 2
Full-Text Articles in Law
The Native Hawaiian People And International Human Rights Law: Toward A Remedy For Past And Continuing Wrongs, S. James Anaya
The Native Hawaiian People And International Human Rights Law: Toward A Remedy For Past And Continuing Wrongs, S. James Anaya
Publications
No abstract provided.
The Forgotten Link: Control In Section 482, Wayne M. Gazur
The Forgotten Link: Control In Section 482, Wayne M. Gazur
Publications
The foundation of international taxable income allocations between related parties is formed by the imposition of an arm's length standard. The presence of "control" over a person invokes this measure. The author examines the implications of control presented by continuing developments in the global business environment, including the rise of cooperative interfirm arrangements.