The Resource Advising foreign businesses on U.S. state and local taxation

Advising foreign businesses on U.S. state and local taxation

Label
Advising foreign businesses on U.S. state and local taxation
Title
Advising foreign businesses on U.S. state and local taxation
Creator
Subject
Language
eng
Summary
This article is divided into three parts, addressing the following matters: First, for any tax, the threshold issue is whether a foreign business is subject to the jurisdiction of the taxing authority. The reader is cautioned that tax presence standards can differ according to the tax at issue. Second, several common state taxes are described, including some widely held misimpressions about the states' ability to impose these taxes on a foreign business. Third, enforcement measures frequently used by the states are described, including both those directed at a foreign business and its officers and managers as well as those directed at purchasers of a foreign business's stock or assets. This part also includes a discussion of the protective measures available to a foreign business that self-identifies taxes with which it is not in compliance
Citation source
In: Tax management international journal. - Arlington. - Vol. 42 (2013),
http://library.link/vocab/creatorName
Fruchtman, D.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • state tax
  • local tax
  • enforcement
Label
Advising foreign businesses on U.S. state and local taxation
Instantiates
Publication
Label
Advising foreign businesses on U.S. state and local taxation
Publication

Library Locations

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