Fcc Record

Author: United States. Federal Communications Commission
Editor:
ISBN:
Size: 10,30 MB
Format: PDF, ePub, Docs
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Federal Register

Author:
Editor:
ISBN:
Size: 12,33 MB
Format: PDF, ePub, Mobi
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The Trade Restrictiveness Index An Application To Mexican Agriculture

Author: James Everett Anderson
Editor: World Bank Publications
ISBN:
Size: 12,32 MB
Format: PDF, Kindle
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Communications Regulation

Author:
Editor:
ISBN:
Size: 10,92 MB
Format: PDF, Mobi
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The Transfer Pricing Of Intangibles

Author: Michelle Markham
Editor: Kluwer Law International B.V.
ISBN: 9041123687
Size: 19,19 MB
Format: PDF, ePub, Mobi
Read: 101
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Transactions involving intellectual property play an increasingly significant role in economic activity at every level from global to local, with particular challenges for taxation and revenue authorities. Moreover, the manifold complexities associated with identifying, valuing and transferring intangibles make this an issue requiring a creative review of existing transfer pricing methodologies and techniques. In this ground-breaking new study, Michelle Markham offers an in-depth examination of attitudes at the forefront of this rapidly evolving area of taxation law, focusing her work on a comparative analysis of the US, OECD, and Australian perspectives on the transfer pricing of intangible assets. The Transfer Pricing of Intangibles not only highlights the current problems encountered in inter-affiliate transactions of intangible property, but also attempts to offer a variety of solutions to these problems. Among the issues explored are the following: how the tax treatment of intangible in the context of transfer pricing has become a major international tax concern;definitional issues which are vital to an understanding of transfer pricing;application of the arm's length principle to intangible asset transactions;determination of legal and economic ownership of group intangible assets;intangible asset valuation and transfer;transfer pricing methodologies;global formulary apportionment;transfer pricing documentation requirements;penalties for non-compliance;resolution of transfer pricing disputes; and,advance pricing agreements Revenue authorities, multinational enterprise executives, and tax practitioners around the world will greatly appreciate the recommendations and solutions proposed in this knowledgeable and thoughtful book. Its acute sense of the opportunities and pitfalls of an ever-more-complex area of economic activity place it in a category of its own, of inestimable benefit to interested parties.

Readings In Governmental And Nonprofit Accounting

Author: Richard J. Vargo
Editor: Brooks/Cole
ISBN:
Size: 15,76 MB
Format: PDF, Mobi
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Microeconomic Theory And Applications

Author: Edgar K. Browning
Editor: Addison-Wesley
ISBN:
Size: 17,14 MB
Format: PDF, Docs
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Integrating a wide range of business and economics applications to illustrate theory, this work introduces the primary tools of microeconomic analysis. The text emphasizes four key areas - consumer choice, competitive markets, monopolies and input markets.

Governmental And Nonprofit Accounting

Author: Leonard Eugene Berry
Editor: Richard d Irwin
ISBN:
Size: 18,13 MB
Format: PDF, Docs
Read: 164
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Industry Structure And Pricing

Author: Mark A. Jamison
Editor: Springer Science & Business Media
ISBN: 1475754566
Size: 19,61 MB
Format: PDF, ePub
Read: 141
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Industry Structure and Pricing: The New Rivalry in Infrastructure extends current economic models by incorporating effects of actual and potential rivalry in markets outside the markets of immediate interest. Focusing on the contestable model, the author shows how diverse patterns of actual and potential rivalry, called multilateral rivalry or MLR, affect the appropriateness of many regulatory policies. It is specifically shown that many conclusions of the contestability literature are overly generous to firms that might want to protect or extend their monopoly positions. While this book's refinement to existing economic theory gives strong results, it is still based on static production functions and demands - integrated to provide a dynamic view of multilateral rivalry.

Governing Nonprofit Organizations

Author: Marion R. Fremont-Smith
Editor: Harvard University Press
ISBN: 9780674037298
Size: 11,61 MB
Format: PDF, Kindle
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The nonprofit sector is a vital component of our society and is allowed the greatest freedom to operate. The public understandably assumes that since nonprofit organizations are established to do good, the people who run nonprofits are altruistic, and the laws governing nonprofits have reflected this assumption. But as Marion Fremont-Smith argues, the rules that govern how nonprofits operate are inadequate, and the regulatory mechanisms designed to enforce the rules need improvement. Despite repeated instances of negligent management, self-interest at the expense of the charity, and outright fraud, nonprofits continue to receive minimal government regulation. In this time of increased demand for corporate accountability, the need to strengthen regulation of nonprofits is obvious. Fremont-Smith addresses this need from a historical, legal, and organizational perspective. She combines summaries and analysis of the substantive legal rules governing the behavior of charitable officers, directors, and trustees with descriptions of the federal and state regulatory schemes designed to enforce these rules. Her unique and exhaustive historical survey of the law of nonprofit organizations provides a foundation for her analysis of the effectiveness of current law and proposals for its improvement.