This article looks at the increasing use of soft laws in tax administration. The author explains the difference between soft law and other forms of law in addition to the ongoing evolution and the impact it has on taxpayers.
Taxation Law
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An outline and commentary on the Statement of Practice concerning the opportunity to request a bilateral Advance Pricing agreement under certain conditions, and the APA process.
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Access price regulation is used in telecommunications to prevent a vertically integrated firm, which controls an essential input, from raising the rivals' costs. When the authorities remove the access price as a strategic tool, it becomes optimal…
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While there have been few decided cases under the 1995 Transfer Pricing regulations and the OECD Guidelines, it is clear by now that the transfer pricing problem is as bad as it ever was. That is why my co-authors Kimberly Clausing and Michael Durst…
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