Portfolios

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.

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.

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.

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.

This Portfolio contains information designed to enable foreign interests to consider the requirements and principal problems encountered in conducting business or making investments in Brazil.

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.

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.

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.

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.

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.