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  2. Transfer pricing - Wikipedia

    en.wikipedia.org/wiki/Transfer_pricing

    Income Tax Department's compilation of Transfer Pricing Rules; Domestic Transfer Pricing Overview; Nigeria: Transfer Pricing Regulations 2012 - Federal Inland Revenue Service ; OECD: Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax ...

  3. Income tax - Wikipedia

    en.wikipedia.org/wiki/Income_tax

    Transfer pricing; European Union FTT; Foreign revenue rule; ... An income tax is a tax imposed on individuals or entities ... (equivalent to £6,700 in 2023), [8] ...

  4. International taxation - Wikipedia

    en.wikipedia.org/wiki/International_taxation

    The setting of the amount of related party charges is commonly referred to as transfer pricing. Many jurisdictions have become sensitive to the potential for shifting profits with transfer pricing, and have adopted rules regulating setting or testing of prices or allowance of deductions or inclusion of income for related party transactions.

  5. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    The first federal income tax was enacted in 1861, and expired in 1872, amid constitutional challenges. A corporate income tax was enacted in 1894, but a key aspect of it was shortly held unconstitutional. In 1909, Congress enacted an excise tax on corporations based on income.

  6. Taxes 2023: Here are the biggest tax changes this year - AOL

    www.aol.com/finance/taxes-2023-biggest-tax...

    In 2020 and 2021, some states enacted temporary relief provisions to avoid double taxation of income by two states — that state where your employer is located and the state where you worked from ...

  7. What’s New for Tax Filing in 2023? - AOL

    www.aol.com/tax-filing-2023-200103987.html

    Here are the most important changes for tax filing in 2023. Tax Filing Date. Taxes are due Tuesday, April 18. ... The Earned Income Tax Credit dropped from $1,500 to $560 for taxpayers with no ...

  8. The new income tax brackets for 2023 could save you ... - AOL

    www.aol.com/income-tax-brackets-2023-could...

    Amid soaring inflation, the IRS this week announced higher federal income tax brackets and standard deductions for 2023. The new income tax brackets for 2023 could save you some money Skip to main ...

  9. IRS penalties - Wikipedia

    en.wikipedia.org/wiki/IRS_penalties

    If amounts reported on an income tax return are later adjusted by the IRS and a tax increase results, an additional penalty may apply. This penalty of 20% or 40% of the increase in tax is due in the case of substantial understatement of tax, substantial valuation misstatements, transfer pricing adjustments, or negligence or disregard of rules ...

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