Download or read book Federal Income Taxation of Domestic and Foreign Business Operations written by Samuel C. Thompson (Jr) and published by . This book was released on 1978 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Taxation of Domestic and Foreign Business Transactions written by Samuel Coleman Thompson (Jr.) and published by . This book was released on 1980 with total page 1147 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Taxation of U S Branches of Foreign Corporations written by Fred B. Brown and published by . This book was released on 2008 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreign corporations conduct U.S. business activities either through U.S. subsidiaries or U.S. branches. A U.S. subsidiary of a foreign corporation generally is taxed as any other domestic corporation, that is, as a separate taxable entity apart from its foreign parent. In contrast, a U.S. branch of a foreign corporation is not treated as a separate taxable entity; instead, the Code and regulations employ a set of special rules that allocate and apportion to the U.S. branch a portion of the foreign corporation's income in order to determine the net income subject to U.S. tax.The rules used for taxing U.S. branch activities are problematic in a number of respects. They fail in some cases to accurately reflect the income produced by U.S. branch activities. In addition, these rules may differ substantially from methods employed by other countries to assign income to U.S. activities, thereby raising the risk that a portion of a foreign corporation's income will be taxed by two counties. The rules for U.S. branches also appear to add to the complexity of the tax law. The end result of a separate entity method for U.S. subsidiaries and different rules for U.S. branches is unwarranted variation in tax treatment based on the form of business used by a foreign corporation. This article considers the use of the separate entity method for taxing U.S. branches of foreign corporations, focusing on four fundamental policy concerns in the taxation of international business operations: accurate reflection of income, tax administration and simplicity, harmonizing different countries' tax laws, and neutrally taxing different forms of conducting businesses. The article recommends that the separate entity method be used for U.S. branches of foreign corporations, provided its use continues for U.S. subsidiaries.

Download or read book Federal Tax Treatment of Foreign Income written by Lawrence B. Krause and published by . This book was released on 1964 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book What the Businessman Should Know about written by Stanley Irving Posner and published by . This book was released on 1958 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Law of Federal Income Taxation written by Jacob Mertens and published by . This book was released on 1942 with total page 1120 pages. Available in PDF, EPUB and Kindle. Book excerpt: CAMDEN - SUBSCRIPTION CANCELLED 12/10.

Download or read book Teacher s Manual for Federal Income Taxation of Domestic and Foreign Business Transactions written by Samuel C. Thompson and published by . This book was released on 1980 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Tax Project written by American Law Institute and published by . This book was released on 1987 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proposals on United States taxation of foreign persons and of the foreign income of United States persons.

Download or read book The Taxation of Business Income from Foreign Operations written by American Management Association and published by . This book was released on 1958 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book U S Tax Guide for Aliens written by United States. Internal Revenue Service and published by . This book was released on 1985 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book U S Tax Treaties written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Your Federal Income Tax for Individuals written by United States. Internal Revenue Service and published by . This book was released on 1996 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Foreign Investment in U S Real Estate written by United States. Department of the Treasury and published by . This book was released on 1979 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

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 Medical and Dental Expenses written by and published by . This book was released on 1994 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1992 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: