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Within Arm's Length: A Secret Service Agent's Definitive Inside Account of Protecting the President

Author: Dan Emmett

Publisher: Macmillan

Published: 2014-06-10

Total Pages: 318

ISBN-13: 1250044715

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"Dan Emmett was just eight years old when President John F. Kennedy was assassinated. The events surrounding the President's death shaped the course of young Emmett's life as he set a goal of becoming a US Secret Service agent--one of a special group of people willing to trade their lives for that of the President, if necessary. Within Arm's Length is the essential book on the Secret Service--a revealing and compelling inside look at the Presidential Protective Division (PPD) with stories from some of the author's more high-profile assignments in his twenty-one years of service, where he provided arm's length protection worldwide for Presidents George Herbert Walker Bush, William Jefferson Clinton, and George W. Bush, both as a member of the PPD and the Counter Assault Team. Dan Emmett describes the professional challenges faced by Secret Service agents as well as the physical and emotional toll that can be inflicted on both agents and their families. Within Arm's Length also shares firsthand details about the duties and challenges of conducting presidential advances, dealing with the media, driving the President in a bullet-proof limousine, running alongside him through the streets of Washington, and flying with him on Air Force One. With fascinating anecdotes, Emmett weaves keen insight into the unique culture and history of the Secret Service and the inner workings of the White House"--

Book Synopsis Within Arm's Length: A Secret Service Agent's Definitive Inside Account of Protecting the President by : Dan Emmett

Download or read book Within Arm's Length: A Secret Service Agent's Definitive Inside Account of Protecting the President written by Dan Emmett and published by Macmillan. This book was released on 2014-06-10 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Dan Emmett was just eight years old when President John F. Kennedy was assassinated. The events surrounding the President's death shaped the course of young Emmett's life as he set a goal of becoming a US Secret Service agent--one of a special group of people willing to trade their lives for that of the President, if necessary. Within Arm's Length is the essential book on the Secret Service--a revealing and compelling inside look at the Presidential Protective Division (PPD) with stories from some of the author's more high-profile assignments in his twenty-one years of service, where he provided arm's length protection worldwide for Presidents George Herbert Walker Bush, William Jefferson Clinton, and George W. Bush, both as a member of the PPD and the Counter Assault Team. Dan Emmett describes the professional challenges faced by Secret Service agents as well as the physical and emotional toll that can be inflicted on both agents and their families. Within Arm's Length also shares firsthand details about the duties and challenges of conducting presidential advances, dealing with the media, driving the President in a bullet-proof limousine, running alongside him through the streets of Washington, and flying with him on Air Force One. With fascinating anecdotes, Emmett weaves keen insight into the unique culture and history of the Secret Service and the inner workings of the White House"--

Transfer Pricing and the Arm's Length Principle in International Tax Law

Author: Jens Wittendorff

Publisher: Kluwer Law International B.V.

Published: 2010-01-01

Total Pages: 914

ISBN-13: 9041132708

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The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.

Book Synopsis Transfer Pricing and the Arm's Length Principle in International Tax Law by : Jens Wittendorff

Download or read book Transfer Pricing and the Arm's Length Principle in International Tax Law written by Jens Wittendorff and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 914 pages. Available in PDF, EPUB and Kindle. Book excerpt: The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.

Transfer Pricing and the Arm's Length Principle After BEPS

Author: Richard S. Collier

Publisher: Oxford University Press, USA

Published: 2017

Total Pages: 336

ISBN-13: 9780198802914

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This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. The book considers the nature and scope of transfer pricing rules based on the arm's length principle starting with an explanation of how the rules were created and and how they evolved over time. It provides how internationally accepted transfer pricing rules were applied immediately prior to the BEPS project, and describes the principal problems that had arisen with those rules. The issues highlighted include problems relating to the complexity of the rules, the use and availability of comparables, and, in particular, problems permitting avoidance and income shifting, including problems related to low tax entities with 'excessive capital'. Having described the pre-BEPS rules and inherent problems, the book goes on to examine the extent to which the work undertaken by the BEPs project provides a solid foundation for future transfer pricing determinations and the problems that remain after BEPS. It identifies those issues on which the BEPS output has been positive, and also those issues which BEPS has not successfully addressed and which remain problematic. This book is the most detailed and up-to-date publication on this highly topical and often controversial topic.

Book Synopsis Transfer Pricing and the Arm's Length Principle After BEPS by : Richard S. Collier

Download or read book Transfer Pricing and the Arm's Length Principle After BEPS written by Richard S. Collier and published by Oxford University Press, USA. This book was released on 2017 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. The book considers the nature and scope of transfer pricing rules based on the arm's length principle starting with an explanation of how the rules were created and and how they evolved over time. It provides how internationally accepted transfer pricing rules were applied immediately prior to the BEPS project, and describes the principal problems that had arisen with those rules. The issues highlighted include problems relating to the complexity of the rules, the use and availability of comparables, and, in particular, problems permitting avoidance and income shifting, including problems related to low tax entities with 'excessive capital'. Having described the pre-BEPS rules and inherent problems, the book goes on to examine the extent to which the work undertaken by the BEPs project provides a solid foundation for future transfer pricing determinations and the problems that remain after BEPS. It identifies those issues on which the BEPS output has been positive, and also those issues which BEPS has not successfully addressed and which remain problematic. This book is the most detailed and up-to-date publication on this highly topical and often controversial topic.

At Arm's Length

Author: Maeve Losito

Publisher:

Published: 2013-06-26

Total Pages: 286

ISBN-13: 9781481203531

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Life would never be the same for Evelyn Desonierre. The life of a monster slayer is always hard, but when the only person who loved her is taken her entire world shatters. She is just a shell of a woman with walls built high and indestructible. That is until she is given an apprentice. Walls are meant to be impenetrable, however, there are those who test their climbing skills and conquer the barrier. Jason Hayes, Desonierre's new assistant, attempts just that.

Book Synopsis At Arm's Length by : Maeve Losito

Download or read book At Arm's Length written by Maeve Losito and published by . This book was released on 2013-06-26 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Life would never be the same for Evelyn Desonierre. The life of a monster slayer is always hard, but when the only person who loved her is taken her entire world shatters. She is just a shell of a woman with walls built high and indestructible. That is until she is given an apprentice. Walls are meant to be impenetrable, however, there are those who test their climbing skills and conquer the barrier. Jason Hayes, Desonierre's new assistant, attempts just that.

Intangibles in the World of Transfer Pricing

Author: Björn Heidecke

Publisher: Springer

Published: 2021-03-10

Total Pages: 725

ISBN-13: 9783319733319

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Intangible assets are becoming increasingly important as value drivers for multinational companies. It is a strategic question how to allocate intangibles within the multinational corporation. It needs to be defined by whom and under which conditions they can be utilized. Typical IP migration models such as licensing, joint development and transferring are becoming a focal point within tax audits across the globe. Hence,defining an intangibles system that fulfils the tax requirements is of utmost strategic importance for multinational corporations. A central question is how to value intangibles in line with the arm’s length principle as is required internationally for transfer pricing purposes. Edited by leading transfer pricing and valuation experts in Europe, this comprehensive book offers practitioners an effective road map for identifying, valuing and implementing intangibles for transfer pricing purposes under consideration of both the OECD and local perspectives. It is therefore a must-have book for transfer pricing and valuation practitioners on all levels of experience. The book starts with an introduction to the role of intangibles in the world of transfer pricing including typical intangibles migration models. It describes common intangible assets across all types of industries, including e.g. automotive, consumer goods and software.Using several numerical examples, the book then covers state-of-the-art valuation methods including how to apply these methods in practice in a way consistent with the OECD Transfer Pricing Guidelines. The different country chapters written by local experts provide country-specific guidance on the legal framework concerning intangible assets from a transfer pricing and valuation perspective. Finally, the book covers practical advice on the implementation of an intangible assets system. This book offers invaluable guidance to practitioners seeking tools to apply the arm’s length principle in the world of intangibles.

Book Synopsis Intangibles in the World of Transfer Pricing by : Björn Heidecke

Download or read book Intangibles in the World of Transfer Pricing written by Björn Heidecke and published by Springer. This book was released on 2021-03-10 with total page 725 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intangible assets are becoming increasingly important as value drivers for multinational companies. It is a strategic question how to allocate intangibles within the multinational corporation. It needs to be defined by whom and under which conditions they can be utilized. Typical IP migration models such as licensing, joint development and transferring are becoming a focal point within tax audits across the globe. Hence,defining an intangibles system that fulfils the tax requirements is of utmost strategic importance for multinational corporations. A central question is how to value intangibles in line with the arm’s length principle as is required internationally for transfer pricing purposes. Edited by leading transfer pricing and valuation experts in Europe, this comprehensive book offers practitioners an effective road map for identifying, valuing and implementing intangibles for transfer pricing purposes under consideration of both the OECD and local perspectives. It is therefore a must-have book for transfer pricing and valuation practitioners on all levels of experience. The book starts with an introduction to the role of intangibles in the world of transfer pricing including typical intangibles migration models. It describes common intangible assets across all types of industries, including e.g. automotive, consumer goods and software.Using several numerical examples, the book then covers state-of-the-art valuation methods including how to apply these methods in practice in a way consistent with the OECD Transfer Pricing Guidelines. The different country chapters written by local experts provide country-specific guidance on the legal framework concerning intangible assets from a transfer pricing and valuation perspective. Finally, the book covers practical advice on the implementation of an intangible assets system. This book offers invaluable guidance to practitioners seeking tools to apply the arm’s length principle in the world of intangibles.

Priceless Passion

Author: V C Westbrook

Publisher:

Published: 2013-01-09

Total Pages: 202

ISBN-13:

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When Nia Roge received the news that the business proposal she had submitted to the city council of Atlanta was approved, she was elated. She had dreamed of opening her own law firm in Atlanta with her best friend, Zoe. The women were well on their way to a new life, when everything they had dreamed of came crashing down. Between the betrayals from Nia's husband to the secrets that they both kept from each other, the ladies realized that life was a lot more complicated than they had bargained for. Nia soon found herself falling in love with one of her business associates, and it turned her world upside down. She was unsure as to what to do when he did not want the same things as she. He took her on a whirlwind ride, then left her wanting more. Feeling like she was being kept at arm's length, she vowed to move on with her life but found that she just kept on coming back. The ladies learned to adjust to what life had thrown at them and roll with the punches. In this novel, you will be on the edge of your seat from start to finish, wondering who will win in the end. Will Nia finally get the man she dreamed of? Will Zoe be content with being in Atlanta? All of these questions and more will be answered in this novel where love, romance, family, career and betrayal all meet at the same time.

Book Synopsis Priceless Passion by : V C Westbrook

Download or read book Priceless Passion written by V C Westbrook and published by . This book was released on 2013-01-09 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: When Nia Roge received the news that the business proposal she had submitted to the city council of Atlanta was approved, she was elated. She had dreamed of opening her own law firm in Atlanta with her best friend, Zoe. The women were well on their way to a new life, when everything they had dreamed of came crashing down. Between the betrayals from Nia's husband to the secrets that they both kept from each other, the ladies realized that life was a lot more complicated than they had bargained for. Nia soon found herself falling in love with one of her business associates, and it turned her world upside down. She was unsure as to what to do when he did not want the same things as she. He took her on a whirlwind ride, then left her wanting more. Feeling like she was being kept at arm's length, she vowed to move on with her life but found that she just kept on coming back. The ladies learned to adjust to what life had thrown at them and roll with the punches. In this novel, you will be on the edge of your seat from start to finish, wondering who will win in the end. Will Nia finally get the man she dreamed of? Will Zoe be content with being in Atlanta? All of these questions and more will be answered in this novel where love, romance, family, career and betrayal all meet at the same time.

Transfer Pricing and Developing Economies

Author: Joel Cooper

Publisher: World Bank Publications

Published: 2017-01-05

Total Pages: 388

ISBN-13: 1464809704

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Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.

Book Synopsis Transfer Pricing and Developing Economies by : Joel Cooper

Download or read book Transfer Pricing and Developing Economies written by Joel Cooper and published by World Bank Publications. This book was released on 2017-01-05 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.

The Economics of Organised Crime

Author: Gianluca Fiorentini

Publisher: Cambridge University Press

Published: 1997-08-14

Total Pages: 324

ISBN-13: 9780521629553

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The first book to apply economic theory to the analysis of all aspects of organised crime.

Book Synopsis The Economics of Organised Crime by : Gianluca Fiorentini

Download or read book The Economics of Organised Crime written by Gianluca Fiorentini and published by Cambridge University Press. This book was released on 1997-08-14 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first book to apply economic theory to the analysis of all aspects of organised crime.

Who's to Pay for the Arts?

Author: Milton C. Cummings

Publisher: Americans for the Arts Books

Published: 1989

Total Pages: 144

ISBN-13:

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Book Synopsis Who's to Pay for the Arts? by : Milton C. Cummings

Download or read book Who's to Pay for the Arts? written by Milton C. Cummings and published by Americans for the Arts Books. This book was released on 1989 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Introduction to Executive Protection

Author: Dale L June

Publisher: ICONIC Press

Published: 2021-08-29

Total Pages: 528

ISBN-13: 1736305107

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Since its original publication in 1998, Introduction to Executive Protection has been considered the bible of the executive security industry. Now in its 4th edition, this new volume, conceived and developed by Dale L. June, drawing from his experiences in the United States Secret Service, law enforcement & the private sector, has been reworked and revised with new content, chapters, and input with over 60% new material. Much more than simply an introduction, this book is a powerful learning tool, with the author now joined by Elijah Shaw, one of the foremost experts in working globally with celebrities and other high net-worth VIP’s. The authors include real world examples of bodyguards working with politicians and religious figures, and dealing with everything from stalking to assassination attempts. This volume further digs into the tactics and the mindset necessary for protectors to mitigate the risk of it happening to their clients. Packed with tips for successfully navigating the corporate, celebrity & dignitary sectors, the reader will find in-depth discussions on a variety of topics, ranging from setting up estate security plans, to working in and around private jets. The world is changing daily, and as both an educational and resource tool, this book is sure to provide new outlooks for both the experienced and the newcomer alike. ** What the Industry is Saying about the New Edition ** "A comprehensive look at executive protection, the profession, and methods of practice. This 4th edition is worth the read." Monica Duperon Rodriguez Sr. Manager, Global Corporate Security and Risk Management (Executive Protection & Solutions) LinkedIn "It is important we don't forget the basic principals & foundations. This book is a great reminder." Charles Randolph LTC (RET) President, International Protective Security Board (IPSB) Dale and Elijah have forgotten more about the business of Protective Services than most will ever learn." Mark 'SIX' James Author, Defensive Handgun II "This is absolutely one of the top books I point to for people who are interested in getting into the profession." Harlan 'Hucky' Austin Founder, Bodyguard Careers

Book Synopsis Introduction to Executive Protection by : Dale L June

Download or read book Introduction to Executive Protection written by Dale L June and published by ICONIC Press. This book was released on 2021-08-29 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its original publication in 1998, Introduction to Executive Protection has been considered the bible of the executive security industry. Now in its 4th edition, this new volume, conceived and developed by Dale L. June, drawing from his experiences in the United States Secret Service, law enforcement & the private sector, has been reworked and revised with new content, chapters, and input with over 60% new material. Much more than simply an introduction, this book is a powerful learning tool, with the author now joined by Elijah Shaw, one of the foremost experts in working globally with celebrities and other high net-worth VIP’s. The authors include real world examples of bodyguards working with politicians and religious figures, and dealing with everything from stalking to assassination attempts. This volume further digs into the tactics and the mindset necessary for protectors to mitigate the risk of it happening to their clients. Packed with tips for successfully navigating the corporate, celebrity & dignitary sectors, the reader will find in-depth discussions on a variety of topics, ranging from setting up estate security plans, to working in and around private jets. The world is changing daily, and as both an educational and resource tool, this book is sure to provide new outlooks for both the experienced and the newcomer alike. ** What the Industry is Saying about the New Edition ** "A comprehensive look at executive protection, the profession, and methods of practice. This 4th edition is worth the read." Monica Duperon Rodriguez Sr. Manager, Global Corporate Security and Risk Management (Executive Protection & Solutions) LinkedIn "It is important we don't forget the basic principals & foundations. This book is a great reminder." Charles Randolph LTC (RET) President, International Protective Security Board (IPSB) Dale and Elijah have forgotten more about the business of Protective Services than most will ever learn." Mark 'SIX' James Author, Defensive Handgun II "This is absolutely one of the top books I point to for people who are interested in getting into the profession." Harlan 'Hucky' Austin Founder, Bodyguard Careers