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Hybrid Regs raise issues about Subpart F, Treasury's regulatory authority, and check-the-box
Birnkrant, Henry J.; Croker Jr, James E. - In: The journal of taxation : a national journal of current … (1998), pp. 45-52
Persistent link: https://www.econbiz.de/10007353676
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Despite improvements, transfer pricing Regs. still carry a risk of double taxation
Birnkrant, Henry J.; Croker Jr, James E. - In: The journal of taxation : a national journal of current … 81 (1994) 6, pp. 332-336
Persistent link: https://www.econbiz.de/10006349609
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Final version of IRS Procedure alters the advance pricing agreement process
Birnkrant, Henry J.; Cole, Robert T. - In: The journal of taxation : a national journal of current … 86 (1997) 4, pp. 240-248
Persistent link: https://www.econbiz.de/10007372757
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Transfer pricing final Regs. increase flexibility, but not certainty, in choice of method
Birnkrant, Henry J.; Croker, James E. - In: The journal of taxation : a national journal of current … 81 (1994) 5, pp. 268-273
Persistent link: https://www.econbiz.de/10006349637
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INTERNATIONAL - Revised procedure for requesting an advance pricing agreement -- IRS codifies experience
Birnkrant, Henry J.; Cole, Robert T. - In: The journal of taxation : a national journal of current … (2004), pp. 301-306
Persistent link: https://www.econbiz.de/10006241613
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INTERNATIONAL - Transfer pricing for services is broadly affected by new Prop. Regs., mostly not for the better
Birnkrant, Henry J. - In: The journal of taxation : a national journal of current … (2004), pp. 8-20
Persistent link: https://www.econbiz.de/10006249679