Tax litigation in USA
Published by Lexology. Article by: Steptoe & Johnson LLP – Carina C. Federico, J. Walker Johnson and Robert J. Kovacev Competent courts Which courts have jurisdiction to hear tax disputesTax
Category: North America
International Taxation of E-commerce Business Income
Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the existing international tax principles that are structured
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 of international law. The current
GlaxoSmithKline vs Canada: Transfer Pricing Case
he GlaxoSmithKline transfer pricing case was a landmark decision in Canadian tax law. It involved GSK's Canadian subsidiary and the Canada Revenue Age…
Xilinx Inc. v. Commissioner of Internal Revenue
The Xilinx Inc. case revolves around whether costs related to employee stock options (ESOs) should be included in the cost-sharing agreement (CSA) bet…