The Resource Falling through the cracks : the challenges of withholding on foreign-to-foreign, U.S.-source royalty payments

Falling through the cracks : the challenges of withholding on foreign-to-foreign, U.S.-source royalty payments

Label
Falling through the cracks : the challenges of withholding on foreign-to-foreign, U.S.-source royalty payments
Title
Falling through the cracks : the challenges of withholding on foreign-to-foreign, U.S.-source royalty payments
Creator
Subject
Language
eng
Summary
This article discusses the inbound tax framework in the United States, focusing on the lack of adequate withholding on foreign-to-foreign royalty payments and identifying possible solutions to eliminate this compliance gap
Citation source
In: Tax notes international. - Falls Church. - Vol. 88 (2017), no. 7 ; p. 673-684
http://library.link/vocab/creatorName
Stotzer, T.R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • foreign source income
  • royalties
  • tax treaty
  • intellectual property
  • tax compliance
  • FATCA
  • tax holiday
Label
Falling through the cracks : the challenges of withholding on foreign-to-foreign, U.S.-source royalty payments
Instantiates
Publication
Label
Falling through the cracks : the challenges of withholding on foreign-to-foreign, U.S.-source royalty payments
Publication

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