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Author: James R. White
Publisher: DIANE Publishing
Keywords: tax, controlled, corporations, foreign, report, administration, comparison, liabilities
Number of Pages: 37
Published: 2009-01-01
ISBN-10: 1437909019
ISBN-13: 9781437909012

Concerns about transfer pricing abuse have led researchers to compare the tax liabilities of foreign- and U.S.-controlled corp. (Transfer prices are the prices related co. charge on inter-co. transactions.) However, such comparisons are complicated because other factors may explain the differences in reported tax liabilities. Three prior reports found differences in the percentages of foreign-controlled and U.S.-controlled corp. reporting no tax liability. This report updates the previous reports by comparing: (1) the tax liabilities of foreign-controlled domestic corp. (FCDC) and U.S.-control
2967

Author: Gregory D. Kutz
Publisher: DIANE Publishing
Keywords: selected, states, congressional, testimony, identified, substances, fraud, abuse, related, controlled, medicaid
Number of Pages: 18
Published: 2010-01
ISBN-10: 1437924123
ISBN-13: 9781437924121

Statement of Gregory D. Kutz, Managing Director, Forensic Audits and Special Investigations, GAO, discussing (1) continuing indications of fraud and abuse related to controlled substances paid for by Medicaid; (2) specific case study examples of fraudulent, improper, or abusive controlled substance activity; and (3) the effectiveness of internal controls that the federal government and selected states have in place to prevent and detect fraud and abuse related to controlled substances. Tables.
3885

Author: Deborah R. Maloff
Publisher: National Academies
Keywords: issues, substance, controlled, conference, papers, commentary
Number of Pages: 202
Published: 1980-06-01
eBookDB-ID: NAP:08654
43538

Author: Gregory D. Kutz
Publisher: DIANE Publishing
Keywords: identified, selected, states, substances, controlled, fraud, abuse, related, medicaid
Number of Pages: 41
Published: 2010-06
ISBN-10: 143792333X
ISBN-13: 9781437923339

One significant cost to Medicaid is prescription drugs, which accounted for over $23 billion in FY 2008, or about 7% of total Medicaid outlays. Many of these drugs are susceptible to abuse and include pain relievers and stimulants that are on the Drug Enforcement Administration's Schedule of Controlled Substances. This report determined: (1) whether there are indications of fraud and abuse related to controlled substances paid for by Medicaid; (2) if so, examples of fraudulent, improper, and abusive activity; and (3) the effectiveness of internal controls that the fed. govżt. and selected sta
6631

Author: James R. White
Publisher: DIANE Publishing
Keywords: tax, controlled, corporations, foreign, reported, administration, comparison, liabilities
Number of Pages: 39
Published: 2008-10-01
ISBN-10: 1428938354
ISBN-13: 9781428938359

In prior reports, the author found differences in the percentages of foreign-controlled corp. (FCC) and U.S.-controlled corps. (USCC) reporting zero tax liability. Based on concerns that FCCs could be avoiding taxes by improperly shifting income to lower tax countries, the author was asked to compare, for the years 1996 through 2000: (1) FCCs and USCCs, based on the tax liab. they reported on their U.S. income tax returns -- incl. the percentages reporting zero liabilities -- and; (2) the diff. in FCCs and USCCs in terms of age and industry concentration and the extent to which these diff. mig
3648

Author: OECD
Publisher: OECD Publishing
Keywords: enterprises, controlled, foreign, treatment, national
Number of Pages: 127
Published: 2005
ISBN-10: 9264012915
ISBN-13: 9789264012912

OECD member and other countries adhering to the Declaration on International Investment and Multinational Enterprises have declared that enterprises from adhering countries should be accorded National Treatment in their territory. This means that, in like situations, enterprises controlled by nationals of another adhering country should be treated by the host government no less favourably than domestic enterprises. This publication describes the main features of the OECD National Treatment instrument and contains a complete survey of adhering governments' measures relating to National Tre.
17937

Author: OECD
Publisher: OECD Publishing
Keywords: enterprises, controlled, foreign, treatment, national
Number of Pages: 122
Published: 2005-12-12
ISBN-10: 9264012907
ISBN-13: 9789264012905

OECD member and other countries adhering to the Declaration on International Investment and Multinational Enterprises have declared that enterprises from adhering countries should be accorded National Treatment in their territory. This means that, in like situations, enterprises controlled by nationals of another adhering country should be treated by the host government no less favourably than domestic enterprises. This publication describes the main features of the OECD National Treatment instrument and contains a complete survey of adhering governments' measures relating to National Treatme
51436
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