Download or read book U S Income Taxation of Foreign Corporations and Non resident Aliens written by Sidney I. Roberts and published by . This book was released on 1966 with total page 1132 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 Income Taxation of Foreign Corporations and Nonresident Aliens written by Sidney I. Roberts and published by . This book was released on 1967 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book U S Income Taxation of Foreign Corporations and Nonresident Aliens written by Sidney I. Roberts and published by . This book was released on 1966 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Extensive handbook on the taxation of foreign corporations and nonresidents in the USA. Chapters include: general principles, tax patterns of foreign taxpayers, the foreign tax credit, definitions, residence and citizenship, trade or business within the United States, sources of income, withholding of tax at source, tax treaties, corporations used to avoid income tax on shareholders, and returns.

Download or read book Income Taxation of Nonresident Aliens and Foreign Corporations written by Sidney I. Roberts and published by . This book was released on 1953 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book U S Income Taxation for Foreign Corporations and Non resident Aliens written by Sidney I. Roberts and published by . This book was released on 1966 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Withholding of Tax on Nonresident Aliens and Foreign Corporations written by United States. Internal Revenue Service and published by . This book was released on 1973 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book U S Income Taxation of Foreign Corporations and Nonresident Aliens written by Sidney I. Roberts and published by . This book was released on 1966 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Withholding of Tax on Nonresident Aliens and Foreign Corporations written by and published by . This book was released on 1990 with total page 40 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 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 Income Taxation of Foreign Corporations and Nonresident Aliens written by Practising Law Institute and published by . This book was released on 1971 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Aspen Treatise for Introduction To United States International Taxation written by James R. Repetti and published by Aspen Publishing. This book was released on 2021-12-28 with total page 369 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 international taxation system to taxpayers investing or transacting business in the U.S. and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the United States in taxing American or foreign individuals and corporations as they invest, work, or carry on a trade or business in the U.S. or abroad. Throughout the book, the authors incorporate references not only to the Internal Revenue Code provisions under discussion, but also to relevant Treasury Regulations, other administrative material, and important cases that have arisen. For tax practitioners, tax professors, and students both within and outside the U.S., and others seeking a structural framework in which an international tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source. The 7th Edition focuses on: 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 U.S. with respect to application of income tax to international investment and business transactions The rules for taxing foreign corporations, foreign partnerships, foreign trusts, and non-resident aliens on their business and investment income derived from U.S. sources The basic mechanism adopted by the U.S. to alleviate international double taxation on foreign source income derived by U.S. sources The income tax treatment of foreign corporations controlled by U.S. shareholders, including the new GILTI minimum tax and exempt dividend rules The special treatment under FDII of a U.S. corporation’s export of goods, services, and intangible rights The general inter-company pricing rules and special transfer pricing rules applicable to particular transactions Rules for the treatment of transactions involving currencies other than the U.S. dollar Situations in which U.S. income tax treaty provisions modify the basic rules The wealth transfer tax system, including modifications made by estate and gift tax treaties Professors and students will benefit from: The ideal reference source for those seeking a structural framework in which an international tax problem can be placed. A treatise that can serve as a main text or a supplement to courses that deal in whole or in part with the United States tax system.

Download or read book United States Taxation of Nonresident Aliens and Foreign Corporations written by Neil F. Phillips and published by . This book was released on 1952 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Circular A Agricultural Employer s Tax Guide written by and published by . This book was released on 1992 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Income Tax Nonresident Aliens Foreign Corporations Withholding Agents written by United States. Internal Revenue Service and published by . This book was released on 1936 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: