Download or read book 2010 U S Master Tax Guide written by CCH Editorial Staff Publication and published by CCH Incorporated. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH is proud to serve the tax professional community with the US Master Tax Guide. This industry standard explains the complex set of tax rules and is designed to provide fast and reliable answers to tax questions affecting individuals and businesses. In all, 29 chapters contain comprehensive, timely, and precise explanation of the ever-changing federal income tax rules for individuals, businesses, and estates and trusts. - Publisher.
Download or read book A Practical Guide to U S Taxation of International Transactions written by Robert Meldman and published by Springer. This book was released on 1997 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses two fundamental principles of US taxation of international transactions, i.e. tax jurisdiction and the source of income rules. Explains how the US taxes the foreign activities of domestic corporations, US citizens and other US persons. Includes chapters on the foreign tax credit, the deemed paid foreign tax credit, transfer pricing, controlled foreign corporations, foreign sales corporations and income tax treaties. Describes how the US taxes the US activities of foreign corporations, non-resident alien individuals, and other foreign persons.
Download or read book U S International Tax Guide written by and published by . This book was released on 2016 with total page 752 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes the federal taxation of US taxpayers's foreign income and foreign taxpayers' US income. It includes the following topics: foreign tax credit, tax treatment of controlled foreign corporations, taxation of foreigners' US business and investment income, tax withholding and reporting requirements tax (including recent developments under FATCA), foreign investment in US real property, foreign earned income and foreign housing exclusions, transfer pricing and US income tax treaties.
Download or read book Practical Guide to U S Taxation of International Transactions written by Robert J. Misey and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.
Download or read book U S Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U S International Taxation written by Joel D. Kuntz and published by . This book was released on 1991 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Practical Guide to U S Taxation of International Transactions 13th written by Michael Schadewald and published by . This book was released on 2022-08-14 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.
Download or read book U S Master Tax Guide written by CCH and published by CCH Incorporated. This book was released on 2013-11-13 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax professionalÆs favorite quick reference-meticulously researched to cover todayÆs federal tax laws. The 97th edition reflects all pertinent federal taxation changes that affect 2013 returns and provide fast and reliable answers to tax questions affecting individuals and business income tax. WhatÆs new this year! Updated credits checklist, forms checklist and tables of information returns, CCHÆs Principal Analyst Mark LuscombeÆs ôLooking Ahead-Potential Taxö, Changes to watch for on 2013 returns, Enhanced coverage of-The net investment income tax and the additional Medicare tax for high-income taxpayers, Foreign Bank Account Reporting (FBAR) and foreign financial asset reporting (FATCA) requirements, The individual and employer mandates under the Affordable Care Act (ACA) Book jacket.
Download or read book The General Tax Code written by Cameroon and published by . This book was released on 2010 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book US Withholding Tax written by R. McGill and published by Springer. This book was released on 2013-10-30 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: The US is the world's largest capital market. Its withholding tax system is also the most complex. This book is essential reading for investors and intermediaries trying to comply with US QI and FATCA tax regulations. It guides the reader through these complex regulations with simple and practical insights into how to meet these compliance burdens.
Download or read book Tax Law Design and Drafting Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Download or read book Ernst Young Tax Guide 2013 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2012-11-05 with total page 1026 pages. Available in PDF, EPUB and Kindle. Book excerpt: File your taxes with the help of a proven leader If you wish to personally prepare your 2012 federal tax return, but seek the guidance of a trusted name in this field, look no further than the Ernst & Young Tax Guide 2013. Drawing from the tax experience and knowledge base of Ernst & Young professionals, this reliable resource not only covers how to file your federal income tax return but also provides valuable insights on how to avoid common errors and maximize your federal tax deductions. Designed in a straightforward and accessible style, the Ernst & Young Tax Guide 2013 contains essential information that will help you save time and money as you prepare your 2012 federal tax return. Throughout the book, you'll find hundreds of examples illustrating how tax laws work, as well as sample tax forms and schedules to show you how to fill out your return line by line. Includes 50 of the most commonly overlooked deductions to take into account when preparing your return Provides specific solutions in its special contents index for taxpayers in particular circumstances, including families, homeowners, investors, entrepreneurs, senior citizens, and military personnel Contains an individual tax organizer, 2013 tax calendar, and a summary of expiring provisions Provides checklists of key 2012 tax breaks and deductions you may be eligible to use Comprehensive yet direct, the Ernst & Young Tax Guide 2013 has everything you'll need to personally prepare your 2012 federal tax return.
Download or read book J K Lasser s 1001 Deductions and Tax Breaks 2009 written by Barbara Weltman and published by John Wiley & Sons. This book was released on 2009-02-04 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: J.K. Lasser?s 1001 Deductions & Tax Breaks 2009 will help you take advantage of every tax break and deduction you may be entitled to. It's clearly organized by subject matter so you can easily find situations that may apply to you. Each tax benefit is also clearly explained–along with the eligibility requirements for claiming the benefit–while planning tips and common pitfalls associated with the benefit in question are discussed in detail. New tax law alerts are also included throughout the book, so you can make the most informed decisions possible.
Download or read book Transfer Pricing Aspects of Intra Group Financing written by Raffaele Petruzzi and published by Kluwer Law International B.V.. This book was released on 2013-10-20 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: For corporate managers, maximization of the profits and the market value of the firm is a prime objective. The logical working out of this principle in multinational enterprises has led to an intense focus on transfer pricing between related companies, principally on account of the very attractive tax advantages made possible. Inevitably, numerous countries have established transfer pricing legislation designed to combat the distortions and manipulations that are inherent in such transactions. This important book, one of the first in-depth analysis of the current worldwide working of transfer pricing in intra-group financing and its resonance in law, presents the relevant issues related to loans, financial guarantees, and cash pooling; analyses an innovative possible approach to these issues; and describes new methodologies that can be implemented in practice in order to make intra-group financing more compliant with efficient corporate financing decisions and the generally accepted OECD arm’s length principle. Comparing the tax measures implemented in the corporate tax law systems of forty countries, this study investigates such aspects of intra-group financing as the following: – corporate finance theories, studies, and surveys regarding financing decisions; – application of the arm’s length principle to limit the deductibility of interest expenses; – impact of the OECD’s Base Erosion and Profit Shifting (BEPS) project; – transfer pricing issues related to intra-group financing; – credit risk in corporate finance; – rationales utilized by credit rating agencies; and – the assessment of arm’s length nature of intra-group financing. The author describes ways in which the application of the arm’s length principle can be strengthened and how the related risk of distortion and manipulation can be minimized. The solutions and methodologies proposed are applicable to any business sector. Given that determination of the arm’s length nature of transactions between related companies is one of the most difficult tasks currently faced by taxpayers and tax administrations around the world, this thorough assessment and analysis will prove extraordinarily useful for in-house and advisory practitioners, corporate officers, academics, international organizations, and government officials charged with finding effective responses to the serious issues raised. In addition to its well-researched analysis, the book’s comparative overview of how loans, financial guarantees, and cash pooling are currently addressed by OECD Member States and by their national courts is of great practical value in business decision making.
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book Inside a U S Embassy written by Shawn Dorman and published by Potomac Books, Inc.. This book was released on 2011 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inside a U.S. Embassy is widely recognized as the essential guide to the Foreign Service. This all-new third edition takes readers to more than fifty U.S. missions around the world, introducing Foreign Service professionals and providing detailed descriptions of their jobs and firsthand accounts of diplomacy in action. In addition to profiles of diplomats and specialists around the world-from the ambassador to the consular officer, the public diplomacy officer to the security specialist-is a selection from more than twenty countries of day-in-the-life accounts, each describing an actual day on.
Download or read book International Tax Handbook written by and published by Bloomsbury Publishing. This book was released on 2015-01-01 with total page 829 pages. Available in PDF, EPUB and Kindle. Book excerpt: This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277
