Tax Effects of Conducting Foreign Business Through Foreign Corporations. by the Staff of the Joint Committee

Tax Effects of Conducting Foreign Business Through Foreign Corporations. by the Staff of the Joint Committee PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Bahamas
Languages : en
Pages : 57

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Book Description
On operations of foreign subsidiaries, especially in the Bahamas and Switzerland; identical to J0274.

Tax Effects of Conducting Foreign Business Through Foreign Corporations

Tax Effects of Conducting Foreign Business Through Foreign Corporations PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Corporations, American
Languages : en
Pages : 51

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Tax Effects of Conducting Foreign Business Through Foreign Corporations. by the Staff of the Joint Committee

Tax Effects of Conducting Foreign Business Through Foreign Corporations. by the Staff of the Joint Committee PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Bahamas
Languages : en
Pages : 57

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Book Description
On operations of foreign subsidiaries, especially in the Bahamas and Switzerland; identical to J0274.

Tax Effects of Conducting Foreign Business Through Foreign Corporations

Tax Effects of Conducting Foreign Business Through Foreign Corporations PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Corporations, American
Languages : en
Pages : 58

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Book Description


Tax Effects of Conducting Foreign Business Through Foreign Corporations

Tax Effects of Conducting Foreign Business Through Foreign Corporations PDF Author: United States; Congress; Senate; Committee on Finance
Publisher: Forgotten Books
ISBN: 9781330313442
Category : Business & Economics
Languages : en
Pages : 61

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Book Description
Excerpt from Tax Effects of Conducting Foreign Business Through Foreign Corporations: Prepared for the Use of the Committee on Finance, United States Senate This study, which ha« been prepared for the Committee on Finance, sots forth in section I certain statistics with respect Io the Organization of new foreign subsidiaries in which U.S. shareholders have an interest and which are located in various countries of the world, with emphasis on Switzerland. Section II briefly discusses the various commercial and tax reasons for conducting a foreign business through it subsidiary Corporation organized under the laws of one or another foreign country. Section III of the report discusses some of the various types of foreign operations and the rules of present law applicable to those operations. Section IV deals with situations in which a foreign subsidiary is organized in one country but operates in one or more foreign countries. Section V discusses the abuses which do or may occur under present law. For purposes of preparing this study, materials were collected primarily from the Office of International Operations (010), Internal Revenue Service; the recent hearings before the Committee on Ways and Means (May 3-June 9, 1961), relating to the President's tax message; and from various industry groups. Attached to this report, as appendixes, are: (A) The portion of the President's tax message relating to the elimination of the tax-deferral privilege; (B) The Secretary of the Treasury's Statement, to the Committee on Ways and Means relating to the elimination of the tax-deferral privilege; (C) The memorandum of the Commissioner of Internal Revenue, dated June 22, 1961, addressed to the Assistant Secretary of the Treasury; (D) A letter from the Under Secretary of Commerce to the chairman of the Committee on Ways and Means, dated June 22, 1961, relating to imports and exports of foreign subsidiaries; (E) Table I, relating to the number of foreign subsidiaries organized in 1960 and 1961 based on Information returns (form 959); and Table II, relating to subsidiaries organized in Switzerland during the period September 1, 1959, to December 1960. I. Extent of Growth of Foreign Subsidiaries Sources of Information with respect to the number of foreign subsidiaries which are owned or controlled by U.S. shareholders are limited. At the outset. it should be noted that. first, the staff was unable to locate any source of information which lists the total number of all foreign subsidiaries owned or controlled by U.S. shareholders in the various countries of the world. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Tax Effects of Conducting Foreign Business Through Foreign Corporations

Tax Effects of Conducting Foreign Business Through Foreign Corporations PDF Author: United States Finance
Publisher: Forgotten Books
ISBN: 9780265684467
Category : Business & Economics
Languages : en
Pages : 68

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Book Description
Excerpt from Tax Effects of Conducting Foreign Business Through Foreign Corporations: Prepared for the Use of the Committee on Finance, United States Senate Table I shows that 531 foreign subsidiaries were organized in 52' foreign countries during theperiod January through May 31, 1961. It can be seen from that chart, that there is, a concentration of newly formed foreign subsidiaries in four count'ries, namely, the Bahamas Canada Panama and Switzerland Other areas of lesser concentration are, France Germany Memco and United Kingdom g. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Tax Effects of Conducting Foreign Business Through Foreign Corportations

Tax Effects of Conducting Foreign Business Through Foreign Corportations PDF Author: United States. Congress. Internal Revenue Taxation Joint Committee
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Tax Effects of Conducting Foreign Business Through Foreign Corporations

Tax Effects of Conducting Foreign Business Through Foreign Corporations PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Corporations, American
Languages : en
Pages : 64

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TAX EFFECTS OF CONDUCTING FOREIGN BUSINESS THROUGH FOREIGN CORPORATIONS.

TAX EFFECTS OF CONDUCTING FOREIGN BUSINESS THROUGH FOREIGN CORPORATIONS. PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Corporations, American
Languages : en
Pages : 51

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Tax Effects of Conducting Foreign Business Through Foreign Corporations

Tax Effects of Conducting Foreign Business Through Foreign Corporations PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Taxation of Foreign Corporations

Taxation of Foreign Corporations PDF Author: United States. Congress. House. Committee on the District of Columbia
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 112

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Book Description
Considers H.R. 7724 and H.R. 8058, to amend the D.C. Income and Franchise Tax Act to establish tax liability of D.C. offices of out-of-state businesses established solely for doing business with the Federal Government, if their products are sold in D.C.