The Resource A primer on U.S. taxation of inbound corporations

A primer on U.S. taxation of inbound corporations

Label
A primer on U.S. taxation of inbound corporations
Title
A primer on U.S. taxation of inbound corporations
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors review the United States' income taxation of foreign corporations
Citation source
In: Tax notes international. - Falls Church. - Vol. 103 (2021), no. 3 ; p. 285-309
http://library.link/vocab/creatorName
  • Dennehy, E.K
  • Ehrlich, S.E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • foreign company
  • tax treaty
  • agency PE
  • PE
  • case law
  • investment
  • partnership
  • effectively connected income
  • foreign source income
  • banking
  • allocation of expenses
  • branch tax
  • BEAT
Label
A primer on U.S. taxation of inbound corporations
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/T/TNI/vol.103/3_285-309.pdf
Publication
Note
20210817

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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