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Business America
Includes articles on international business opportunities.
Advance Pricing Agreements
Transfer pricing (the pricing of cross-border intra-firm transactions between related parties) is now the top international tax issue faced by multinational enterprises. In an international taxation environment characterized by rigorous enforcement of transfer pricing documentation, disclosure, and audit processes, a need has arisen for multinationals to be cognizant of the impact of their ‘tax risk appetite’ on their relationship with taxation authorities and to be aware of how best to manage their transfer pricing arrangements. The most promising development has been the growing commitment to Advance Pricing Agreements (APAs) – arrangements made prospectively between a multinational ...
World Trade
None
Treasonable Doubt
Armed with a wealth of new information, Craig examines the controversial 1948 allegations that Communist spies had penetrated the American government, and explores the "ambiguities" that have haunted it for more than half a century.
Financial Executive
None
