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

 

 

 

 

 

 

 

 

 

 
   
 
 
 
 
 
 
 
 
 
 
 
 

 

 



2001 L St. N.W., Ste. 1000
Washington, D.C. 20036
Office/202-466-7720
Fax/202-466-2710