2001
Title:
U.S.
Transfer Pricing Developments In the Year 2000
Author: Aud, Ernie; Cooper, Rick; Ackerman, Robert; Wood,
Ken; Berger, Howard; Danziger, Elizabeth
Source: Tax Notes International, Jan. 1, 2001
Title:
Standards Across Borders; Crossborder Diffusion of the Arm's
Length Standard in North America
Author: Eden, Lorraine; Dacin, M. Tina, and Wan, William P
Source: Accounting, Organizations & Society, January 2001
Title:
Tackling the Trademark Issue
Author: Borstell, Thomas, and Wehnert, Oliver
Source: International Tax Review, February 2001
Title:
Argentina Issues New Regulations Dealing with Transfer Pricing
and International Tax Issues
Author: Edelstein, Andres, and Salerno, John
Source: International Tax Review, February 2001
Title:
U.K./U.S. Double Taxation Covention,
Author: Greene, Chris; Maddalena, Christina
Source: Accountancy, February 2001
Title:
A
Global Supply Chain Model With Transfer Pricing and
Transportation Cost Allocation
Author: Vidal, Carlos J.; Goetschalckx, Marc
Source: European Journal of Operational Research, Feb. 21,
2001
Title:
German Turn of Document Screw,
Author: Vogele, Alexander, and Bader, William
Source: International Tax Review, February 2001
Title:
Tax
Reforms and Evidence of Transfer Pricing,
Author: Swenson, Deborah L.
Source: National Tax Journal, March 2001
Title:
Section 482 and the Sham-Transaction Doctrine
Author: Hustad, Cynthia K.
Source: Tax Adviser, March 2001
Title:
Buy-in, Buy-out Requirements Present Unusual Difficulties for
Cost-Sharing Agreements
Author: Levey, Marc M.; Miesel, Victor H.; Garofalo, William
Source: Tax Notes International, March 12, 2001
Title:
Transfer Pricing and Model With Transfer Pricing and Corporate
Income Taxation in North America
Author: Rollinson, Barbara
Source: Journal of Economic Literature, March 2001
Title:
Corporate Environments and International Transfer Pricing: An
Empirical Study of China in a Developing Economy Framework
Author: Chan, K. Hung; Chow, Lynne
Source: Accounting & Business Research, Spring 2001
Title:
The
Role of Cluster Analysis in Assessing Comparability Under the
U.S. Transfer Pricing Regulations
Author: Johnson, Robert E.
Source: Business Economics, April 2001.
Title:
India Tackles Transfer Pricing
Author: Butani, Mukesh
Source: International Tax Review, May 2001
Title:
Netherlands: New APA and ATR Policy, and Transfer Pricing
Guidelines
Author: Jansen, Bart
Source: International Tax Review, May 2001
Title:
The
New Transfer Pricing Regulations in Japan
Author: Okada, Yoshiyasu
Source: Bulletin for International Fiscal Documentation, May
2001.
Title:
China: Internet Trading, Transfer Pricing and Business Tax
Author: Tse, Joseph
Source: International Tax Review, May 2001
Title:
Cost
Sharing Agreements: Pandora's Box or the Buy-In, Buy-Out
Challenge?
Author: Levy Marc; Miesel, Victor H.; Garofalo, William S.
Source: International Tax Journal, Summer 2001
Title:
Transfer Pricing Economics: Potential Errors in Payment Terms
Adjustments
Author: Miesel, Victor H.; Verma, Rohit
Source: International Tax Journal, Summer 2001
Title: Transfer Pricing - What's New?
Author: Levy, Marc
Source: International Tax Review, June 2001
Title:
Global Transfer
Pricing Update
Author: Aud, Ernie; Ackerman, Robert; Wood, Kenneth;
Faiferlick, Christopher; Danziger, Elizabeth
Source: Tax Notes International, July 23, 2001
Title: Japan's Transfer Pricing Guidelines Pose Challenges
for Foreign Firms
Author: Thomas, Gary L.
Source: Tax Notes International, July 23, 2001.
Title: Criticisms of the Japanese National Tax
Administration Agency's Performance in Competent Authority
Matters: A Different Experience
Author: Briger, Peter L.; Gomi, Yuji; Lowell, Cym H.; Tirard,
Jean Marc; Someya, Kiyoshi; Ueda, Tetsuji; Gangemi, Bruno
Source: Tax Notes International, July 30, 2001
Title: Donation and Contributions Taxation Regime
Author: Ishida, Hitoshi
Source: International Tax Review, July/August 2001
Title: Germany: Transfer Pricing Regulations Derailed by
High Court Decision?
Author: Vogele, Alexander
Source: International Tax Review, July/August 2001.
Title:
Australia:
Developments in the Practice of Transfer Pricing
Author:
Blackwood,
Peter
Source:
International Tax Review,
December 2001
Title:
German Transfer Pricing Developments
Author:
Borstell,
Thomas; Stalberg, Peter
Source:
International Tax Review,
December 2001
Title:
France:
Transfer Pricing Trends
Author:
Douvier,
Pierre-Jean
Source:
International Tax Review,
December 2001
Title:
Transfer Pricing in Hong Kong
Author:
Fu, Joseph
Source:
International Tax Review,
December 2001
Title:
The Future Work of the OECD
Author:
Neighbour,
John
Source:
International Tax Review,
December 2001
Title:
Norway:
Arm's Length Adjustment of Premiums Paid to Captive Insurance
Company Upheld Decision of the Supreme Court of 11 October 200
Author:
Sollund,
Stig
Source:
European
Taxation,
December 2001
2002
Title:
U.S. Tax
and Customs Consequences of Dealing With a Related Foreign
Supplier--Part 2
Author:
Meyer,
Dennis I.; Outman, William D. II
Source:
Journal of
International Taxation,
January 2002
Title:
Technology, Licensing, and Economic Issues in Transfer
Pricing
Author:
Rosenberg,
Joel B.; McLennan, Barbara N.
Source:
Corporate
Business Taxation Monthly,
January 2002
Title:
Transfer Pricing in E-Business
Author:
Tynan, Joe;
Lyne, Elizabeth
Source:
Accountancy
Ireland,
February 2002
Title:
New Deal for German Transfer Pricing
Author:
Vögele,
Alexander; Bader, William
Source:
International Tax Review,
February 2002
Title:
Stock Options Popping Up In More U.S.-Canada Transfer Pricing
Cases
Author:
Bell, Kevin
A.
Source:
Tax Notes,
March 4,
2002
Title:
U.S. IRS
Applies Section 482 to Partnership Contributions: Was It
Necessary
Author:
Immerman, L.
Andrew
Source:
Tax Notes
International,
March 4, 2002
Title: Market Capitalization, Economic Substance and Adjusting
Transfer Pricing
Author:
Cody, Brian
J.
Source:
Taxes: The
Tax Magazine,
March 2002
Title:
APA: Certainty In an Uncertain Time
Author:
Foley, Sean
F.
Source:
Taxes: The
Tax Magazine,
March 2002
Title:
APA Competent Authority Developments
Author:
Swenson, C.
David
Source:
Taxes: The
Tax Magazine,
March 2002
Title:
Transfer Pricing Litigation
Author:
Williamson,
Joel V.
Source:
Taxes: The
Tax Magazine,
March 2002
Title:
Transfer Pricing At a Time of Economic Downturn
Author:
McKee,
Michael J.; Miall, Robert C.; McShan, W. Scott
Source:
International Tax Review,
March 2002
Title:
Japan's New
Directive on Mutual Agreement Procedures
Author:
Ohno, Masato
Source:
Bulletin for
International Fiscal Documentation,
March 2002
Title:
Eleventh Circuit Reverses TC Decision in UPS
Author:
Sair, Edward
A.
Source:
Tax Adviser,
March
2002
Title:
IRS Applies Section 482 to Partnership Contributions--Was It
Necessary?
Author:
Immerman, L.
Andrew
Source:
Tax Notes,
April 8,
2002
Title:
U.S.
Outbound: U.S. Transfer Pricing Developments
Author:
Burns, Paul
Source:
International Tax Review,
April 2002
Title:
Transfer Pricing Software: Reaching New Technological Heights
Author:
Clair,
Robert; Hunt, Julie
Source:
Journal of
International Taxation,
April 2002
Title:
Sharing the Cost of Expatriates In Germany
Author:
Vogele,
Alexander; Cruger, Arwed; Schmitt, Volker
Source:
International Tax Reveiw,
April 2002
Title:
Transfer Pricing Rules and Competing Governments
Author:
Raimondos-Moller, Pascalis; Scharf, Kimberly
Source:
Oxford
Economic Papers,
April 2002
Title:
Consequences of 482 Reallocation to Shareholder Where S/L Had
Run On Correlative Adjustment
Author:
Cornell,
Brian; Forst, David L.; Hodges, Charles E. II; Manigault, Edward
M.; Kautter, David J.
Source:
Journal of Taxation,
April 2002
Title:
Transfer Pricing Now a Canadian Priority
Author:
Swaneveld,
Hendrik; Przysuski, Martin
Source:
CMA
Management,
April 2002
Title:
Electronic Commerce, Transnational Taxation, and Transfer
Pricing: Issues and Practices
Author:
Borkowski,
Susan C.
Source:
International Tax Journal,
Spring 2002
Title:
Transfer Pricing: The EC Arbitratio Convention As a Dispute
Resolution Mechanism
Author:
Joseph,
Ghislain T.J.
Source:
International Tax Journal,
Spring 2002
Title:
Second First? Transfer Pricing Issues in Secondment of
Personnel
Author:
Lewis, Patricia Gimbel
Source:
Tax Executive, July/August 2002
Title:
A Tax Study of Transfer Pricing in China
Author:
Ho, Daniel H.K. and Lau, Peter T.Y.
Source:
International Tax Journal,
Fall 2002
Title:
Global Transfer Pricing of Multinationals and E-Commerce in
the Twenty-First Century
Author:
Abdallah, Wagdy M.
Source:
Multinational Business Review, Fall 2002
Title:
International Transfer Pricing: Practical Solutions for
Intercompany Pricing
Author:
Miesel, Victor H.; Higinbotham, Harlow H.; Yi, Chun W.
Source:
International Tax Journal,
Fall 2002
Title:
Possible Changes to the Intercompany Services Safe Harbor
Rule on Multinationalsm
Author:
Wang, Shusheng
Source:
International Tax Journal,
Fall 2002
Title:
Israel's
Income Tax Reform: Roads Not Taken
Author:
Keinan, Yoran; Katalan, Shlomo
Source:
Tax Notes
International,
Dec. 2, 2002
Title:
Intellectual Property and Transfer Pricing
Author:
Adams, Chris D.; Godshaw, Gerald M.
Source:
International Tax Review,
2002
Title:
Obtaining Disclosure of Secret Comparables in Canadian
Transfer-Pricing Litigation: Policy and Practice
Author:
Nitikman, Joel
Source:
Canadian Tax
Journal,
2002
Title:
Transfer Pricing in Canada, A Legal Perspective
Author:
Vincent,
François
Source:
Carswell,
1963
2003
Title:
Switzerland's Informal Transfer Pricing Regime
Author:
Marti, Armin; Schmid, Stefan; Lardelli, Rolando
Source:
Tax Notes
International,
Jan. 13, 2003
Title:
International Transfer Pricing: Practical Solutions for
Intercompany Pricing—Part II
Author:
Miesel, Victor H.; Higinbotham, Harlow H.; Yi, Chun W.
Source:
International Tax Journal,
Winter 2003