Foreign Direct Investment in the United States: Appendix J: Taxation

Foreign Direct Investment in the United States: Appendix J: Taxation PDF Author: United States. Department of Commerce
Publisher:
ISBN:
Category : Investments, Foreign
Languages : en
Pages : 332

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Foreign Direct Investment in the United States: Appendix J: Taxation

Foreign Direct Investment in the United States: Appendix J: Taxation PDF Author: United States. Department of Commerce
Publisher:
ISBN:
Category : Investments, Foreign
Languages : en
Pages : 342

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Background and Issues Relating to the Taxation of Foreign Investment in the United States

Background and Issues Relating to the Taxation of Foreign Investment in the United States PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 96

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Foreign Investment Incentive Tax Act of 1960

Foreign Investment Incentive Tax Act of 1960 PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Corporations, American
Languages : en
Pages : 96

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Taxation of foreign investment in the United States

Taxation of foreign investment in the United States PDF Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher:
ISBN:
Category :
Languages : en
Pages : 272

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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.

Taxation of Foreign Investment in U.S. Real Estate

Taxation of Foreign Investment in U.S. Real Estate PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 88

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Taxation of Foreign Investment in U.S. Real Estate

Taxation of Foreign Investment in U.S. Real Estate PDF Author: United States Dept of the Treasury
Publisher: Legare Street Press
ISBN: 9781021507235
Category :
Languages : en
Pages : 0

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Book Description
Understand the complex rules surrounding foreign investment in U.S. real estate with this guide from the Department of the Treasury. This book covers a wide range of topics, including capital gains taxes, withholding requirements, and estate taxes. Real estate professionals and investors will find this resource to be an essential tool for navigating the legal and financial aspects of foreign investment. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

United States Taxation of Foreign Investment Income

United States Taxation of Foreign Investment Income PDF Author: Peggy B. Musgrave
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 204

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Tax Planning for Foreign Investors in the United States

Tax Planning for Foreign Investors in the United States PDF Author: Adam Starchild
Publisher: Springer
ISBN: 9789401744744
Category : Business & Economics
Languages : en
Pages : 153

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Book Description
If you arenot a citizen or resident of the United States (U.S.) and you are contemplating either making or expanding an investment in the U .S., either for yourself as an individual or for a business, you arenot alone. The U.S. is the country of first choice for many foreign investors. This is due to the fact that the U.S. offers foreign investors many advantages, some ofwhich are in short supply in today's world. The primary advantage that the U.S. affords foreign investorsisthat it endorses the economic concept of free enterprise. While it is true that the Federal and state governments have interfered with the private economy to some extent, the prevailing economic philosophy in the U .S. remains laissez faire. History has taught the U.S. that the market place allocates the finite resources of a country betterthan the government, and the advantagesoftbis philosophy have not been overlooked by foreign investors. Another attractive feature of the U .S. as an investment site is its political stability. The present form of constitutional government has presided for over 200 years, and this history provides foreign investors with a measure of security which is absent elsewhere.

United States Income Taxation of Private United States Investment in Latin America

United States Income Taxation of Private United States Investment in Latin America PDF Author: United Nations. Department of Economic Affairs
Publisher: New York : [s.n.]
ISBN:
Category : Income tax
Languages : en
Pages : 116

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Book Description
The study analyses the applicable provisions of the United States tax system as well as proposals for change under discussion at the time, highlighting their implications for the business decisions of US investors in Latin America.