International Taxation: U.S. Taxation of Foreign Persons and Foreign Income, 1. sējums

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Table of Contents
xciv
20
xcvii
12
xcviii
Earnings Invested in Excess Passive Assets
c
Translation of Foreign Income Taxes
ci
Nonrecognition Transactions Involving Foreign
cix
Income Tax Treaties Chapter 101 Essential Elements of Income Tax Treaties
cxiii
The Notion of Residence in Income Tax Treaties
cxiv
Source of Gains from the Sale of Inventory Property
15-34
Source of Miscellaneous
15-34
17
17-17
1
17-21
U S Taxation of Foreign Income
19-1
Natural Resource and Agricultural
19-7
E Allocation of Income From
19-15
F LookThrough Rules
19-24

Business Profits and Permanent Establishments
cxvi
Independent Contractors Employees Performing Artists Athletes Students and Scholars
cxvii
Interest Dividends and Royalties Under Income Tax Treaties
cxviii
Miscellaneous and Residual Gains and Income in Income Tax Treaties
cxx
Double Taxation Credits Coordination Enforcement and the Priority Between Statutes and Treaties
cxxi
Reserved Chapter 109 Reserved
cxxiii
TreatyBased Tax Havens in the Golden
cxxiv
Tax Planning Tax Havens and Treaty Shopping in the Third Millennium
cxxv
Reserved
cxxvi
Reserved Chapter 114 Reserved Chapter 115 Reserved Chapter 116 Reserved Chapter 117 Reserved Chapter 118 Reserved Chapter 119 Reserved
cxxvii
Withholding on Payments to and from
cxxxiii
Preface
cxxxix
Special Note on Sources and Citations
cxlvii
Introduction and Overview
1-1
14
1-14
16
1-22
25
1-25
PARTI Elements of International Taxation
19
Expatriation to Avoid Tax
3-1
2
3-2
Former Permanent Residents of the United States
3-9
17
3-17
Identity and Deferral
3-20
28
3-28
VOLUME II
3-36
38
3-38
29
3-40
Control
3-47
48
3-48
1
3-51
The Situs of Corporations
1
25
3
23
9
The Situs of Trusts and Estates
10
B The 1996 Definition of a Foreign Trust
10
The Residence of Individuals
6-1
Standard of U S Residence for Foreign
6-11
18
6-18
3
6-21
35
6-35
The BranchLevel
6-43
4
6-46
19
6-54
The Residence of Corporations
7-1
6
7-3
45
7-4
Regulations on Dual Resident Corporations
7-5
15
7-15
1
7-18
19
7-19
The Concept of Source and the Problem of Characterization
10-1
B The Boundaries of Services and Transfers
10-6
14
10-14
1
11-1
3
11-3
12
11-12
24
11-13
26
11-16
3
11-22
1
11-33
9
11-38
3
13-3
9
13-9
25
13-25
70
13-33
Source of Gains from the Sale
15-1
Section 865
15-4
5
15-6
B Sales Attributable to an Office
15-12
29
15-14
22
15-22
21
15-23
G Allocation of Source Under
19-25
40
19-40
Income from Transportation Space
19-48
22
19-49
1
19-53
1
19-55
General Provisions
21-1
4
21-4
5
21-5
6
21-6
The Asset Method of Apportionment
21-9
11
21-11
20
21-14
16
21-16
Interest Expense Generally
22-1
A General Principles of Allocation
22-2
9
22-9
47
22-17
B Distributions of Previously Taxed
22-19
G The MarktoMarket Election
22-21
23
22-24
32
22-32
38
22-38
4
22-45
F Allocation of Interest Expense of Worldwide
22-48
The Basic Plumbing
22-49
Allocation of Interest Paid by Foreign Corporations
22-53
5
22-54
1
22-57
1
22-64
8
22-64
Credit for Taxes Paid by Foreign
13
Allocation of Other
14
8
14
Coordination of Deemed Paid Taxes
14
1
15
Framework of Section 482
27-1
6
27-6
9
27-9
10
27-10
U S Taxation of Nonresident Aliens and Foreign Corporations
27-19
G Foreign Base Company Income
27-20
22
27-22
28
27-27
Reserved
27-35
1
27-36
F Correlative Adjustments After
27-39
H Overview of Advance
27-48
Special Provisions
27-59
60
27-60
Deduction of Qualified Production Activity Income
28-1
Stock Ownership Requirements 654
28-4
Regulations on the Performance of Services
28-8
12
28-12
23
28-20
36
28-36
41
28-41
U S Taxation of Nonresident Aliens
28-47
Background and Overview of Inbound U S Taxation
30-1
Tax Benefit Principles
30-4
U S Tax Attributes of Assets
30-5
Fixed or Determinable Income
31-1
The Allowance of
31-4
7
31-7
U S Taxation of Interest
31-23
1
32-1
6
32-6
15
32-15
32
32-32
8
34-8
Reserved
34-10
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