The Resource State taxation of U.S.-controlled foreign corporations: how big is the tax bite?

State taxation of U.S.-controlled foreign corporations: how big is the tax bite?

Label
State taxation of U.S.-controlled foreign corporations: how big is the tax bite?
Title
State taxation of U.S.-controlled foreign corporations: how big is the tax bite?
Creator
Subject
Language
eng
Summary
The failure of the United States to keep pace with the trend toward lower corporate income tax rates has increased the importance of U.S. tax policy regarding the foreign earnings of U.S. corporations. Because state income taxes are an important part of the overall U.S. corporate tax burden, an important issue is how the states tax the foreign income of U.S.-controlled foreign corporations. This article discusses how various aspects of state tax laws interact to determine the state tax burden on such foreign earnings. This article also provides a detailed analysis of how the five most populous states (California, Florida, Illinois, New York and Texas) tax the foreign income of U.S.-controlled foreign corporations
Citation source
In: International tax journal. - Chicago. - Vol. 36 (2010),
http://library.link/vocab/creatorName
Schadewald, M.S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • state tax
  • corporate income tax
  • foreign source income
  • CFC
Label
State taxation of U.S.-controlled foreign corporations: how big is the tax bite?
Instantiates
Publication
Label
State taxation of U.S.-controlled foreign corporations: how big is the tax bite?
Publication

Library Locations

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