Double Tax Treaties: An Introduction
Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part […]
Double Tax Treaties: An Introduction Read Post »
Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part […]
Double Tax Treaties: An Introduction Read Post »
he GlaxoSmithKline transfer pricing case was a landmark decision in Canadian tax law. It involved GSK’s Canadian subsidiary and the Canada Revenue Agency (CRA). The dispute centered on the pricing of ranitidine, the active ingredient in the anti-ulcer drug Zantac.
GlaxoSmithKline vs Canada: Transfer Pricing Case Read Post »
The Xilinx Inc. case revolves around whether costs related to employee stock options (ESOs) should be included in the cost-sharing agreement (CSA) between Xilinx Inc. and its subsidiary Xilinx Ireland (XI) under U.S. tax regulations.
Xilinx Inc. v. Commissioner of Internal Revenue Read Post »