Nearly 100 Tax Management Portfolios™ provide practical analysis in virtually any scenario involving U.S. taxation of cross-border transactions — from foreign tax credits and branch profits tax to foreign partners and partnerships and Subpart F Corporations.
A Formulary System for Dividing Income Among Taxing Jurisdictions (Portfolio 6938)
This Portfolio examines whether current arm's-length transfer pricing rules for allocating taxable income among countries should be replaced by a system of formulary apportionment
Accounting for Income Taxes: Uncertain Tax Positions in Transfer Pricing (Portfolio 6910)
In this portfolio, Premier tax experts provide an overview of the two-step process required under Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740-10 and its application to transfer pricing.
Business Operations in Australia (Portfolio 7010)
Tax Management Portfolio, Business Operations in Australia, No. 7010, provides basic information relating to the tax and general legal problems affecting a foreign business conducting its operations in Australia.
Business Operations in Austria (Portfolio 7020)
This Portfolio contains general information to enable foreign businesses to determine the best method of conducting their operations in Austria from both a tax and a general legal perspective.
Business Operations in Brazil (Portfolio 7040)
Description Tax Management Portfolio, Business Operations in Brazil, No. 7040, contains information designed to enable foreign interests to consider the requirements and principal problems encountered in conducting business or making investments in Brazil. Among other subjects, the Detailed Analysis discusses the various types of business organizations in Brazil, and the taxation of corporations and individuals, both…
Business Operations in Canada (Portfolio 7050)
Tax Management Portfolio, Business Operations in Canada, No. 7050, contains general information and tax rules to enable United States and other foreign businesses to understand the commercial and tax law likely to be of concern to them in their business dealings with Canada.
Business Operations in Chile (Portfolio 7060)
This Portfolio discusses the significant features of Chilean tax law applying to foreign investors conducting business in Chile, either directly or through some form of presence in Chile.
Business Operations in Colombia (Portfolio 7090)
This Portfolio contains information enabling foreign investors to determine the best method of conducting their operations in Colombia from both a tax and a general legal point of view.
Business Operations in Denmark (Portfolio 7100)
This Portfolio contains the basic information that will enable a business to determine the best method of conducting its operations in Denmark from both the tax and the general legal points of view.
Business Operations in Finland (Portfolio 7120)
This Portfolio provides information on the country and its business climate, concentrating on Finland's corporate law and corporate tax rules, to enable U.S. and other foreign businesses to understand the commercial and legal framework likely to be of concern to them in their business dealings with Finland.