International Taxation: U.S. Taxation of Foreign Persons and Foreign Income

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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
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