25*$1,6$7,21Ã)25Ã(&2120,&Ã&223(5$7,21Ã$1'Ã'(9(/230(17Ã Ã - Ã &(175(Ã)25Ã7$;Ã32/,&<Ã$1'Ã$'0,1,675$7,21Ã ABATEMENT ABUSE OF LAW ACCELERATED DEPRECIATION ACCOUNTING BASIS , ACCOUNTING PERIOD ACCOUNTS PAYABLE ACCOUNTS RECEIVABLE ACCOUNTING RECORDS - , ACCRUAL BASIS (ACCRUAL METHOD) , , AD VALOREM TAX ADMINISTRATIVE COMPANY - ADMINISTRATIVE EXPENSES . ADMINISTRATIVE OFFICE ADVANCE PRICING ARRANGEMENT (APA) ADVANCE RULING AFFILIATED COMPANIES - AFFILIATION PRIVILEGE , ( ). AGENCY AGGREGATION ALIEN, TAX TREATMENT OF - ALIENATION OF INCOME ALLOCATION ALLOWANCE AMORTIZATION AMORTIZATION METHOD APPORTIONMENT METHOD ARBITRAGE ARBITRAGE, TAX ARBITRATION « » ARM’S LENGTH PRINCIPLE © ª © ª ARM’S LENGTH RANGE © ª ARM’S LENGTH TRANSACTION ASSESSMENT ASSOCIATED ENTERPRISES ATTRIBUTION RULES AUDIT AUXILIARY ACTIVITIES AUXILIARY COMPANY AVOIDANCE . « » BACK-TO-BACK LOAN BAD DEBT BALANCE SHEET – BALANCING PAYMENT BANK SECRECY PROVISIONS BAPA MAP APA. BASE COMPANY BASE COST - BEARER SECURITIES BENEFICIAL OWNER . – BENEFICIARY BENEFITS IN KIND BENEFIT TEST © ª BERRY RATIO BEST METHOD RULE © ª BILATERAL ADVANCE PRICING ARRANGEMENT (BAPA) BOND BOOK VALUE BRACKETS BRANCH - BRANCH PROFITS TAX (BPT) BRANCH TAX - BROTHER-SISTER CORPORATIONS BURDEN OF PROOF BUSINESS ASSETS © ª "BUSINESS PURPOSE" TEST © ª BUY-IN PAYMENT BUY-OUT PAYMENT CAPITAL ASSETS « » CALL OPTION CAPITAL EXPENDITURE CAPITAL GAIN CAPITAL TAX . CAPITALIZE CAPITAL LOSS CAPTIVE BANK CAPTIVE INSURANCE COMPANY - CARRYBACK CARRYFORWARD carryforward CARRYOVER (carryback). CASH BASIS (CASH METHOD) CCA CENTRAL MANAGEMENT AND CONTROL CENTRE OF VITAL INTEREST CFC © ª CHERRY PICKING © ª CIF CIF VALUE CIVIL LAW CLOSE (CLOSELY HELD) COMPANY COMMENSURATE WITH INCOME STANDARD COMMERCIAL INTANGIBLE COMMODITIES FUTURES COMMODITY TAX COMMON LAW COMMON STOCK COMPANY . COMPARABILITY ANALYSIS . – © ª COMPARABLE PROFIT METHOD (CPM) COMPARABLE UNCONTROLLED PRICE (CUP) METHOD COMPARABLE © ª UNCONTROLLED TRANSACTION (CUT) METHOD . © ª COMPENSATING ADJUSTMENT COMPENSATION COMPENSATORY STOCK OPTIONS - COMPETENT AUTHORITY (CA) . . COMPLIANCE CONDUIT APPROACH - CONDUIT COMPANY CONSIDERATION CONSOLIDATED TAX RETURN CONSORTIUM CONSTRUCTIVE DIVIDEND CONSTRUCTIVE OWNERSHIP CONSUMPTION TAX - CONTRACT MANUFACTURER CONTRIBUTION ANALYSIS CONTROL - CONTROLLLED FOREIGN COMPANIES (CFC) CONTROLLED TRANSACTION CONTROLLING INTEREST COOPERATIVE SOCIETY COORDINATION CENTRE COPYRIGHT CORPORATE INCOME TAX © ª CORPORATE VEIL © ª CORPORATION ( : ) CORPORATION SHOPPING CORRESPONDING ADJUSTMENT COST – COST CONTRIBUTION .