Self-employment Tax

Self-employment Tax PDF Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 12

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Self-employment Tax

Self-employment Tax PDF Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 12

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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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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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United States Taxation of Foreign Income and Foreign Persons

United States Taxation of Foreign Income and Foreign Persons PDF Author: Boris I. Bittker
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 616

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A Summary of Administration Recommendations on U.S. Taxation of Foreign Income and Foreign Persons

A Summary of Administration Recommendations on U.S. Taxation of Foreign Income and Foreign Persons PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 56

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Federal Income Tax Project

Federal Income Tax Project PDF Author: American Law Institute
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 546

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Proposals on United States taxation of foreign persons and of the foreign income of United States persons.

International Taxation

International Taxation PDF Author: Joseph Isenbergh
Publisher: CCH
ISBN: 9780808016168
Category : Aliens
Languages : en
Pages : 966

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Introduction to United States International Taxation

Introduction to United States International Taxation PDF Author: James R. Repetti
Publisher: Kluwer Law International B.V.
ISBN: 9403523905
Category : Law
Languages : en
Pages : 458

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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 (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.

US Taxation of Foreign Income

US Taxation of Foreign Income PDF Author: Gary Clyde Hufbauer
Publisher: Peterson Institute
ISBN: 0881325732
Category : Corporations, Foreign
Languages : en
Pages : 340

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United States Taxation of Foreign Income and Foreign Persons

United States Taxation of Foreign Income and Foreign Persons PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 591

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