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Articles 1 - 6 of 6
Full-Text Articles in Law
Omnibus Trade And Competitiveness Act Of 1988: Putting The Brakes On Foreign Investment, Christopher J. Foreman
Omnibus Trade And Competitiveness Act Of 1988: Putting The Brakes On Foreign Investment, Christopher J. Foreman
Georgia Journal of International & Comparative Law
No abstract provided.
European Economic Communities - Environmental Policy - Legal Basis And International Implications Of Council Regulation On The Supervision And Control Of Shipments Of Hazardous Waste, Kurt M. Rozelsky
Georgia Journal of International & Comparative Law
No abstract provided.
Greasing The Wheels: British Deficiencies In Relation To American Clarity In International Anti-Corruption Law, Todd Swanson
Greasing The Wheels: British Deficiencies In Relation To American Clarity In International Anti-Corruption Law, Todd Swanson
Georgia Journal of International & Comparative Law
No abstract provided.
Transfer Pricing: Un Practical Manual – China, Richard Thompson Ainsworth, Andrew Shact
Transfer Pricing: Un Practical Manual – China, Richard Thompson Ainsworth, Andrew Shact
Faculty Scholarship
Any contemporary Chinese transfer pricing assessment needs to consider the United Nation (UN) Practical Manual on Transfer Pricing for Developing Countries released in May 2013. In particular, Chapter 10 discusses Country Practices and presents China’s most up to date transfer pricing policy statement.
China is not an Organization for Economic Cooperation and Development (OECD) member nor has it formally adopted the OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Chapter 10 makes it very clear that China is charting a different transfer pricing course in at least nine important areas. China believes that: 1. significant comparability adjustments are …
Universal Anti-Bribery Legislation Can Save International Business: A Comparison Of The Fcpa And The Ukba In An Attempt To Create Universal Legislation To Combat Bribery Around The Globe, Lindsey Hills
Richmond Journal of Global Law & Business
No abstract provided.
The Oecd's Flawed And Dated Approach To Computer Servers Creating Permanent Establishments, Monica Gianni
The Oecd's Flawed And Dated Approach To Computer Servers Creating Permanent Establishments, Monica Gianni
Vanderbilt Journal of Entertainment & Technology Law
As the digital economy changes the way that we do business, tax laws have been challenged to adapt appropriately to this nontraditional business method. International tax rules were developed in a different technological era. To accommodate electronic commerce, existing tax rules either have to be applied to electronic-commerce transactions, or new rules have to be developed. The Organisation for Economic Co-operation and Development (OECD) has taken the lead in studying and recommending appropriate international taxation rules for electronic commerce. This Article focuses on the original central tax issue that the OECD considered--jurisdiction to tax income from electronic commerce based on …