The Resource Grundlagen der beschränkten Steuerpflicht in den USA = Fundamental concepts of limited liability in the US

Grundlagen der beschränkten Steuerpflicht in den USA = Fundamental concepts of limited liability in the US

Label
Grundlagen der beschränkten Steuerpflicht in den USA = Fundamental concepts of limited liability in the US
Title
Grundlagen der beschränkten Steuerpflicht in den USA = Fundamental concepts of limited liability in the US
Creator
Subject
Language
eng
Summary
Income received by non-resident alien individuals or foreign corporations from their investments in the US can be subject to US income tax if certain requirements are met. Covers the fundamental definitions and concepts of such a limited income tax liability in the US: Explains under which circumstances a person is a non-resident alien individual or a foreign corporation from a US tax perspective, discusses the concepts of "fixed or determinable annual or periodical gains, profits, and income" and income that is "effectively connected with a trade or business in the US" and present an overview of the US taxation of capital gains
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 14 (2004),
http://library.link/vocab/creatorName
  • Buzanich, H
  • Kofler, G.W
Geographic coverage
North America
Language note
German
http://library.link/vocab/subjectName
  • non-resident alien
  • tax liability
  • capital gains tax
Label
Grundlagen der beschränkten Steuerpflicht in den USA = Fundamental concepts of limited liability in the US
Instantiates
Publication
Label
Grundlagen der beschränkten Steuerpflicht in den USA = Fundamental concepts of limited liability in the US
Publication

Library Locations

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