International Taxation: Withholding

International Taxation: Withholding PDF Author: Marnin J. Michaels
Publisher:
ISBN:
Category :
Languages : en
Pages :

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International Taxation: Withholding

International Taxation: Withholding PDF Author: Marnin J. Michaels
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description


U.S. Tax Treaties

U.S. Tax Treaties PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 28

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A Practical Guide to U. S. Taxation of International Transactions

A Practical Guide to U. S. Taxation of International Transactions PDF Author: Robert Meldman
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 408

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Book Description
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.

U.S. Tax Guide for Aliens

U.S. Tax Guide for Aliens PDF Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52

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Foreign Tax and Trade Briefs

Foreign Tax and Trade Briefs PDF Author: Walter H. Diamond
Publisher:
ISBN:
Category : Foreign trade regulation
Languages : en
Pages :

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International Withholding Tax Treaty Guide

International Withholding Tax Treaty Guide PDF Author: Walter H. Diamond
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages :

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International Tax Policy and Double Tax Treaties

International Tax Policy and Double Tax Treaties PDF Author: Kevin Holmes
Publisher: IBFD
ISBN: 9087220235
Category : Double taxation
Languages : en
Pages : 433

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Book Description
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.

Aspen Treatise for Introduction To United States International Taxation

Aspen Treatise for Introduction To United States International Taxation PDF Author: James R. Repetti
Publisher: Aspen Publishing
ISBN: 1543827241
Category : Business & Economics
Languages : en
Pages : 369

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Book Description
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.

Foreign Tax and Trade Briefs

Foreign Tax and Trade Briefs PDF Author: Walter H. Diamond
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 790

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Book Description


International Withholding Tax

International Withholding Tax PDF Author: Ross McGill
Publisher:
ISBN: 9781843740506
Category : Income tax
Languages : en
Pages : 152

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Book Description
'International Withholding Tax' explains that whether you are a private investor or an institutional investor, your investments are potentially subject to withholding tax.