The Resource The U.S. foreign sovereign tax exemption
The U.S. foreign sovereign tax exemption
Resource Information
The item The U.S. foreign sovereign tax exemption represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The U.S. foreign sovereign tax exemption represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This special report surveys the U.S. sovereign tax exemption with particular emphasis on practical points frequently encountered in investment and commercial transactions. The article provides a cursory review in Section I of the background important for an understanding of current law. Section II describes the governmental entities qualified to claim the exemption, and Section III discusses the income to which the exemption applies. Section IV examines the exclusion for income from commercial activity and the related denial of the exemption to any income received by or from controlled commercial entities. Having discussed the parameters of the sovereign exemption, the article concludes in Section V with a look at how the exemption affects typical portfolio and direct investments
- Language
- eng
- Label
- The U.S. foreign sovereign tax exemption
- Title
- The U.S. foreign sovereign tax exemption
- Language
- eng
- Summary
- This special report surveys the U.S. sovereign tax exemption with particular emphasis on practical points frequently encountered in investment and commercial transactions. The article provides a cursory review in Section I of the background important for an understanding of current law. Section II describes the governmental entities qualified to claim the exemption, and Section III discusses the income to which the exemption applies. Section IV examines the exclusion for income from commercial activity and the related denial of the exemption to any income received by or from controlled commercial entities. Having discussed the parameters of the sovereign exemption, the article concludes in Section V with a look at how the exemption affects typical portfolio and direct investments
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 53 (2009),
- http://library.link/vocab/creatorName
- May, G
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- exemption
- sovereign wealth fund
- foreign investment
- Label
- The U.S. foreign sovereign tax exemption
- Label
- The U.S. foreign sovereign tax exemption
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-U.S.-foreign-sovereign-tax-exemption/EsvP4jEN-DI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-U.S.-foreign-sovereign-tax-exemption/EsvP4jEN-DI/">The U.S. foreign sovereign tax exemption</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-U.S.-foreign-sovereign-tax-exemption/EsvP4jEN-DI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-U.S.-foreign-sovereign-tax-exemption/EsvP4jEN-DI/">The U.S. foreign sovereign tax exemption</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
