The Resource Beschränkte Steuerpflicht für passive Investments in den USA : Dividenden, Zinsen und Lizenzgebühren = Limited tax liability for passive investment in the US : dividends, interest and royalties

Beschränkte Steuerpflicht für passive Investments in den USA : Dividenden, Zinsen und Lizenzgebühren = Limited tax liability for passive investment in the US : dividends, interest and royalties

Label
Beschränkte Steuerpflicht für passive Investments in den USA : Dividenden, Zinsen und Lizenzgebühren = Limited tax liability for passive investment in the US : dividends, interest and royalties
Title
Beschränkte Steuerpflicht für passive Investments in den USA : Dividenden, Zinsen und Lizenzgebühren = Limited tax liability for passive investment in the US : dividends, interest and royalties
Creator
Subject
Language
eng
Summary
Passive investments of non-resident alien individuals and foreign corporations in the US are subject to US income tax if and to the extent the income from such passive investments is derived from US sources. Based on their article in SWI 2004, 257, which gave an overview of the fundamental aspects of limited income tax liability in the US, in this article the authors present the US tax treatment of the most common types of passive income, i. e. dividends, interests and royalties. For each of those types of passive income the authors explain under which circumstances the passive income has US source and how such income is taxed under domestic US tax law and the Double Taxation Treaty between Austria and the US
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 14 (2004),
http://library.link/vocab/creatorName
  • Buzanich, H
  • Kofler, G.W
Language note
German
http://library.link/vocab/subjectName
  • tax liability
  • income tax
  • dividend
  • royalties
  • interest
Label
Beschränkte Steuerpflicht für passive Investments in den USA : Dividenden, Zinsen und Lizenzgebühren = Limited tax liability for passive investment in the US : dividends, interest and royalties
Instantiates
Publication
Label
Beschränkte Steuerpflicht für passive Investments in den USA : Dividenden, Zinsen und Lizenzgebühren = Limited tax liability for passive investment in the US : dividends, interest and royalties
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...