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
This article focuses on tax issues related to emerging businesses with international activities, both foreign-domiciled businesses entering the US market and US domiciled businesses engaging in transactions with foreign components. The following issues are explained: entity classification, effectively connected income, branch profit tax, FDAP income, non-resident alien employees, foreign partnership, filling requirements, withholding requirements for payments to foreign persons, tax relief, foreign tax credit and information forms for international transactions
Citation source
In: Journal of international taxation. - New York. - Vol. 29 (2018), no. 9 ; p. 30-39
http://library.link/vocab/creatorName
McCormick, P.J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • foreign company
  • entity classification
  • effectively connected income
  • branch tax
  • FDAP
  • non-resident alien
  • partnership
  • withholding tax
  • double taxation relief
  • tax treaty
  • foreign tax credit
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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