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

Author: John E. Dicken
Publisher: DIANE Publishing
Keywords: unfunded, largely, governments, taking, action, liabilities, benefits, local, government, retiree, health, state
Number of Pages: 49
Published: 2010-06
ISBN-10: 1437927378
ISBN-13: 9781437927375

Accounting standards require governments to account for the costs of other post-employment benefits (OPEB) -- the largest of which is typically retiree health benefits -- when an employee earns the benefit. As state and local governments have historically not funded retiree health benefits when the benefits are earned, much of their OPEB liability may be unfunded. This report provides info. on governments' retiree health liabilities. It describes: (1) what has been reported in state and local governments' comprehensive annual financial reports regarding OPEB liabilities; (2) actions state and

Author: Kim Cawley
Publisher: DIANE Publishing
Keywords: policy, congressional, testimony, waste, nuclear, government, responsibilities, liabilities, federal
Number of Pages: 10
Published: 2010-10
ISBN-10: 1437922376
ISBN-13: 9781437922370

The Nuclear Waste Policy Act established statutory responsibility for fed. actions to take possession of and permanently dispose of spent nuclear fuel generated at civilian nuclear reactors, as well as to dispose of radioactive waste resulting from fed. activities in manufacturing nuclear weapons. Under current law, the only solution that the govżt. is authorized to pursue involves permanent disposal of waste at a geologic repository, and Yucca Mountain in Nevada is the only place where such a repository may be located. Cawley discusses issues related to financing the costs of disposing of nu

Author: Barbara D. Bovbjerg
Publisher: DIANE Publishing
Keywords: testimony, status, congressional, joint, committee, economic, funded, structure, government, local, pension, plans, current, state
Number of Pages: 28
Published: 2009-01-01
ISBN-10: 1437907776
ISBN-13: 9781437907773

Millions of state and local govżt. employees are promised pension benefits when they retire. There is a fed. interest in ensuring that all Americans have a secure retirement. Recently, new accounting standards have called for the reporting of liabilities for future retiree health benefits. It is unclear what actions state and local governments may take once the extent of these liabilities becomes clear, but such anticipated fiscal and economic challenges have raised questions about the unfunded liabilities for state and local retiree benefits. This is a report on: (1) the current structure of

Author: Hana Polackova Brixi
Publisher: World Bank Publications
Keywords: risk, fiscal, liabilities, contingent, government
Number of Pages: 492
Published: 2002
ISBN-10: 0821348353
ISBN-13: 9780821348352

Governments at risk are facing major fiscal challenges as a result of their contingent liabilities. Contingent liabilities dubbed "hidden deficits" account for a large share of the rise in government debt and tend to remain outside the framework of conventional public financial analysis and institutions. In many countries, the reality or prospect of unbudgeted fiscal risks coming due has been a wake-up call to extend fiscal management beyond the budgetary framework.This book offers practical guidance to governments seeking to improve the management of fiscal risks. It explores difficult analyt

Author: Unknown
Publisher: DIANE Publishing
Keywords: liabilities, mining, hardrock, minimize, epa
Number of Pages: 46
Published:
ISBN-10: 1428903658
ISBN-13: 9781428903654

Author: Rashmi Shankar
Publisher: World Bank Publications
Keywords: evidence, panel, liquidity, insurance
Number of Pages: 27
Published: 2005
eBookDB-ID: GGKEY:A522

"The author presents evidence that balance sheet effects are critical determinants of both the likelihood of a crisis and of income losses following a crisis. She tests the validity of "insurance" and "liquidity" models of currency crisis. Both models predict that the occurrence of a balance of payments crisis is conditional on the health of the nation's accounts in relation to the rest of the world. Problems in the balance sheet either cause a financial crisis that develops into a run on the central bank, or generate a run on the central bank once contingent liabilities exceed reserves and th