The Resource International tax for the growing business

International tax for the growing business

Label
International tax for the growing business
Title
International tax for the growing business
Creator
Subject
Language
eng
Summary
As the global marketplace has expanded, emerging businesses have started to focus on international tax issues. Businesses of all sizes and types engage in transactions with foreign connections, with the number of such transactions growing exponentially in an increasingly global marketplace. "International business" in the tax realm is no longer exclusively concerned with multinational conglomerates engaged in complex planning through tax havens; rather, the focus now is more commonly on emerging businesses first encountering international issues as their businesses expand. This article focuses on these types of businesses - both foreign-domiciled businesses entering the U.S. market (inbound transactions) and U.S.-domiciled businesses engaging in transactions with foreign components (outbound transactions). As this area is filled with intricacies that can arise based on the specific facts involved, this introductory overview is not intended to detail every consideration that could potentially have relevance in the international spectrum. Rather, the goal is to provide a primer on several of the more common considerations in this context
Citation source
In: Journal of taxation. - New York. - Vol. 128 (2018), no. 6 ; 22 p
http://library.link/vocab/creatorName
McCormick, P.J
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • business
  • foreign company
  • branch tax
  • FDAP
  • non-resident alien
  • partnership
  • Subpart F income
  • PFIC
  • GILTI
  • CFC
  • withholding tax
  • tax treaty
  • foreign tax credit
  • FBAR
Label
International tax for the growing business
Instantiates
Publication
Label
International tax for the growing business
Publication

Library Locations

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