Download or read book Description of H R 5076 Relating to State Taxation of Foreign Source Corporate Income written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1980 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State Taxation of Foreign Source Income written by Ernest S. Christian and published by . This book was released on 1981 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Foreign Source Income written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1975 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U S Taxation of Foreign Source Income of Individuals and Corporations and the Domestic International Sales Corporation Provisions written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1975 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book US Taxation of Foreign Income written by Gary Clyde Hufbauer and published by Peterson Institute. This book was released on 2007 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 U S Taxation of Foreign Source Income written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1975 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Recommendations of the Task Force on Foreign Source Income written by United States. Congress. House. Committee on Ways and Means. Task Force on Foreign Source Income and published by . This book was released on 1977 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State Taxation of Foreign Source Income written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1980 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax treatment of foreign and export income written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Introduction to United States International Taxation written by James R. Repetti and published by Kluwer Law International B.V.. This book was released on 2021-07-07 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on the following aspects of the subject matter: general aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, and accounting aspects; the basic jurisdictional principles adopted by the US with respect to application of its income tax to international investment and business transactions; the US rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from US sources; the basic mechanism adopted by the US to alleviate international double taxation on foreign source income derived by US persons; the income tax treatment of foreign corporations controlled by US shareholders, including the new GILTI minimum tax and exempt dividend rules; the special treatment under FDII of a US corporation’s export of goods, services and intangible rights; the general intercompany pricing rules and special transfer pricing rules applicable to particular transactions; rules for the treatment of transactions involving currencies other than the US dollar; situations in which US income tax treaty provisions modify the basic rules; and the wealth transfer tax system, including modifications made by estate and gift tax treaties. Throughout the discussion, the authors incorporate references not only to the Internal Revenue Code provisions under discussion but also to relevant Treasury Regulations and other administrative material and to important cases that have arisen. For non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.
Download or read book Issues in the Taxation of Foreign Source Income written by Daniel J. Frisch and published by . This book was released on 2010 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines some aspects of the tax treatment of U.S. multinational corporations. The emphasis is on problems of coordination of the different tax systems faced by the firms. The U.S. corporate income tax must take account of the fact that the firms' over- seas income is taxed by the host governments, in a variety of ways. Currently, the foreign tax credit is the principle mechanism for making these adjustments; it is examined, along with alternative methods such as territorial treatment and a deduction for foreign taxes. The paper also considers the closely related question of coordinating measures of taxable income. The most common method, the arm's length rule, is examined. Alternatives to it, including allocation by shares and a partial case involving allocation of research and development expenses, are also considered. First, the revenue effects of these tax regimes are simulated, with no behavioral responses considered. Responses in location of investment decisions are then included. The data are taken from the corporations' U.S. tax returns, cross-tabulated into approximately 240 industry and country cells.
Download or read book International Taxation written by James R. White and published by DIANE Publishing. This book was released on 2010-02 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: A debate is underway about how the U.S. should tax foreign-source, corp. income. Currently, the U.S. allows domestic corp. to defer tax on the earnings of their foreign subsidiaries and also gives credits for foreign taxes paid, while most other developed countries exempt the active earnings of their multinational corp. foreign subsidiaries from domestic tax. This report describes for a group of study countries with exemption systems: (1) the rules for exempting foreign-source income; and (2) the compliance risk and taxpayer compliance burden, such as recordkeeping, of the rules. The countries selected are Australia, Canada, France, Germany, and the Netherlands. Charts and tables.
Download or read book The taxation of foreign source income under the United States federal income tax written by Dwight Hightower and published by . This book was released on 1955 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Foreign Tax Credit for Individuals written by and published by . This book was released on 1988 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State Taxation of Foreign source Dividends written by Linda L. Spencer and published by . This book was released on 1986 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
