Categories

Payments made straight to a low-taxed territory would go through the SHIELD as adheres to: payments generating reductions would certainly be refuted in...

In the context of transfer rates, one technique to estimate an arm's size rate for deals in...

Usually the judgment can be trusted only by the taxpayer to whom it is issued, not...

To begin, there are a couple of crucial terms which need to be specified to better understand the GILTI calculation: Any...