International Taxation: U.S. Taxation of Foreign Persons and Foreign IncomeCCH, 2006 |
No grāmatas satura
1.–5. rezultāts no 76.
xviii. lappuse
... Treasury Regulations 96.6 Indicia of Residence Under the Common Law Standard ¶6.6.1 Nubar 6 : 8 16.7 Presumptions Under Prior Law *** ** * 88 6 : 2 6 : 3 6 : 4 6 : 4 6 : 4 6 : 6 6 : 9 16.7.1 Immigration Status 6 : 9 16.7.2 Presumption ...
... Treasury Regulations 96.6 Indicia of Residence Under the Common Law Standard ¶6.6.1 Nubar 6 : 8 16.7 Presumptions Under Prior Law *** ** * 88 6 : 2 6 : 3 6 : 4 6 : 4 6 : 4 6 : 6 6 : 9 16.7.1 Immigration Status 6 : 9 16.7.2 Presumption ...
xxi. lappuse
... Treasury Regulation §1.861-2 ( a ) ( 2 ) 7:15 17.15 Former Treasury Regulation §301.7701-5 7:16 17.16 Significance of Partnership Residence in the Determination of the Source of Interest Income 7:17 ¶7.16.1 The 2004 Act on the Source of ...
... Treasury Regulation §1.861-2 ( a ) ( 2 ) 7:15 17.15 Former Treasury Regulation §301.7701-5 7:16 17.16 Significance of Partnership Residence in the Determination of the Source of Interest Income 7:17 ¶7.16.1 The 2004 Act on the Source of ...
lxiii. lappuse
... Treasury's Ultimate Concession 55:47 G. Concluding Thought : Why Income Taxes ? 55:48 155.24 Why Indeed ? 55:48 Chapter 56 Treasury Regulations on Creditable Foreign Taxes 56 : 1 A. Introduction 56 : 1 ¶56.1 General Provisions 56 : 1 ...
... Treasury's Ultimate Concession 55:47 G. Concluding Thought : Why Income Taxes ? 55:48 155.24 Why Indeed ? 55:48 Chapter 56 Treasury Regulations on Creditable Foreign Taxes 56 : 1 A. Introduction 56 : 1 ¶56.1 General Provisions 56 : 1 ...
lxxvii. lappuse
... Treasury Before Subpart F 70 : 3 170.3.1 Section 482 70 : 3 170.3.2 Nonstatutory Responses 70 : 5 ¶70.4 The Benefit of Deferral 70 : 5 ¶70.5 The Revenue Act of 1962 70 : 6 170.6 Subpart F 70 : 7 170.7 Active Businesses Versus Tax ...
... Treasury Before Subpart F 70 : 3 170.3.1 Section 482 70 : 3 170.3.2 Nonstatutory Responses 70 : 5 ¶70.4 The Benefit of Deferral 70 : 5 ¶70.5 The Revenue Act of 1962 70 : 6 170.6 Subpart F 70 : 7 170.7 Active Businesses Versus Tax ...
cxiv. lappuse
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Saturs
Table of Contents | ci |
Foreign Currency Questions | cvi |
The Basic Plumbing of Foreign Corporations | cvii |
B Matching of Dividends with Pre1987 | cviii |
Nonrecognition Transactions Involving Foreign | cix |
F LookThrough Rules | cxi |
U S Taxation of Interest Income from Passive | cxiii |
The Notion of Residence in Income Tax Treaties | cxiv |
Source of Gains from the Sale | 15-1 |
2 | 15-2 |
Section 865 | 15-4 |
5 | 15-5 |
5 | 15-6 |
7 | 15-7 |
General Provisions | 15-10 |
B Sales Attributable to an Office | 15-12 |
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 |
The Allowance of | 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 |
Treasury Regulations on Creditable Foreign Taxes | cxxvii |
Withholding on Payments to and from | cxxxiii |
Special Note on Sources and Citations | cxxxvii |
Preface | cxxxix |
Exceptions from Foreign Personal | cxliii |
Special Note on Sources and Citations | cxlvii |
Reserved | cliv |
Introduction and Overview | 1-1 |
Special Source Rules | 1-2 |
3 | 1-3 |
Earnings Invested in Excess Passive Assets | 1-15 |
1 | 1-19 |
25 | 1-25 |
The Concept of Source and the Problem of Characterization | 1-26 |
PARTI Elements of International Taxation | 19 |
Americans Living and Working | 21 |
Expatriation to Avoid | 3-1 |
2 | 3-2 |
3 | 3-3 |
4 | 3-4 |
5 | 3-5 |
6 | 3-6 |
B The Exclusion Allowance | 3-7 |
C | 3-8 |
Taxation of Excess Distributions | 3-14 |
Identity and Deferral | 3-20 |
28 | 3-28 |
Tax Benefit Principles | 3-30 |
The Trade or Business | 3-35 |
40 | 3-36 |
38 | 3-38 |
1 | 3-41 |
The BranchLevel | 3-43 |
Control | 3-47 |
48 | 3-48 |
20 | 3-49 |
4 | 3-50 |
The Situs of Corporations | 1 |
25 | 3 |
4 | 4 |
23 | 9 |
10 | 10 |
Foreign Investment Companies Controlled | 10 |
The Residence of Individuals | 6-1 |
48 | 6-2 |
Standard of U S Residence for Foreign | 6-11 |
17 | 6-17 |
The Residence of Corporations | 7-1 |
5 | 7-5 |
International Corporate Reorganizations | 7-7 |
15 | 7-15 |
1 | 7-18 |
19 | 7-19 |
U S Taxation of Foreign Income | 10-1 |
Reserved | 10-3 |
B The Boundaries of Services and Transfers | 10-6 |
7 | 10-7 |
14 | 10-14 |
Remittances | 10-18 |
1 | 11-1 |
Amounts Excluded from | 11-9 |
12 | 11-12 |
24 | 11-13 |
Allocation of Interest Paid | 11-23 |
1 | 11-32 |
1 | 13-1 |
B The Situs of Partnerships | 13-4 |
9 | 13-9 |
10 | 13-10 |
11 | 13-11 |
12 | 13-12 |
13 | 13-13 |
14 | 13-14 |
15 | 13-15 |
25 | 13-25 |
Reserved | 13-28 |
43 | 15-16 |
22 | 15-22 |
Source of Gains from the Sale | 15-34 |
Source of Miscellaneous | 17-1 |
G Foreign Base Company Income | 17-15 |
17 | 17-17 |
20 | 17-20 |
1 | 17-21 |
Credit for Taxes Paid by Foreign | 19-1 |
E Allocation of Income From | 19-15 |
Foreign Income from | 19-22 |
24 | 19-24 |
G Allocation of Source Under | 19-25 |
40 | 19-40 |
11 | 19-43 |
Income from Transportation Space | 19-48 |
Treatment of Foreign | 19-51 |
Grand Chart of Dividends and DeemedPaid | 19-52 |
1 | 19-53 |
1 | 19-55 |
5 | 21-5 |
6 | 21-6 |
B Allocation of Expenses Within | 21-7 |
14 | 21-10 |
Foreign Income Taxes Deemed Paid | 21-14 |
16 | 21-16 |
Allocation and Apportionment of Expenses | 21-17 |
18 | 21-18 |
19 | 21-19 |
19 | 21-31 |
Interest Expense Generally | 22-1 |
A General Principles of Allocation | 22-2 |
Allocation of Interest Paid by Foreign Corporations | 22-8 |
9 | 22-9 |
Foreign Currency Transactions | 22-17 |
B Distributions of Previously Taxed | 22-19 |
29 | 22-29 |
E Allocation of Interest Expense of Worldwide | 22-32 |
39 | 22-39 |
F Allocation of Interest Expense of Worldwide | 22-48 |
The Basic Plumbing | 22-49 |
1 | 23-1 |
21 | 23-23 |
Coordination of Deemed Paid Taxes | 23-26 |
8 | 23-26 |
25 | 23-26 |
Allocation of Other | 23-26 |
VOLUME III | 23-26 |
8 | 23-26 |
1 | 15 |
1 | 27-1 |
10 | 27-10 |
12 | 27-12 |
13 | 27-13 |
22 | 27-22 |
F Correlative Adjustments After | 27-39 |
H Overview of Advance | 27-48 |
Treasury Regulations | 27-56 |
1 | 27-57 |
60 | 27-60 |
4 | 28-4 |
Regulations on the Performance of Services | 28-8 |
12 | 28-12 |
13 | 28-13 |
23 | 28-23 |
36 | 28-36 |
Framework of Section 482 | 28-37 |
41 | 28-41 |
U S Taxation of Nonresident Aliens and Foreign Corporations Chapter 30 Background and Overview of Inbound U S Taxation | 28-47 |
Fixed or Determinable Income | 30-2 |
U S Tax Attributes of Assets | 30-5 |
10 | 30-12 |
7 | 31-7 |
B Recognition and Computation of Specific Items | 31-18 |
U S Taxation of Interest | 31-23 |
1 | 32-1 |
4 | 32-4 |
6 | 32-6 |
15 | 32-15 |
32 | 32-32 |
34 | 32-34 |
U S Taxation of Passive | 32-34 |
8 | 34-8 |
Citi izdevumi - Skatīt visu
International Taxation: U.S. Taxation of Foreign Persons and ..., 1. sējums Joseph Isenbergh Ierobežota priekšskatīšana - 2006 |
International Taxation: U.S. Taxation of Foreign Persons and ..., 1. sējums Joseph Isenbergh Ierobežota priekšskatīšana - 2006 |
International Taxation: U.S. Taxation of Foreign Persons and ..., 2. sējums Joseph Isenbergh Priekšskatījums nav pieejams - 2006 |
Bieži izmantoti vārdi un frāzes
allocation of interest amount apply apportioned apportionment arm's length attributable Code compensation controlled foreign corporation deductions determined dividends domestic corporation dual consolidated loss dual resident corporation economic entity example Final Regulations foreign country foreign individual foreign persons foreign source income foreign tax credit former U.S. citizen gains gross income income tax treaties intangible property interest expense interest paid international taxation investment liabilities limitation method nonresident nonresident alien operations partnership payments percent production Proposed Regulations provision Qualified Intermediaries Regulations under section related persons Revenue Ruling rules of section section 482 section 877 shareholders situs source rule specific statutory subject to U.S. subsidiary substantial presence test tax haven tax home tax regime taxable income taxpayer tion trade or business transactions transfer pricing trust U.S. business U.S. citizenship U.S. corporation U.S. residence U.S. Steel U.S. tax system U.S. taxation U.S.-source income Withholding