The Resource Trade or business in the United States: what domestic activity suffices to conduct a foreign trade or business "in" the United States?

Trade or business in the United States: what domestic activity suffices to conduct a foreign trade or business "in" the United States?

Label
Trade or business in the United States: what domestic activity suffices to conduct a foreign trade or business "in" the United States?
Title
Trade or business in the United States: what domestic activity suffices to conduct a foreign trade or business "in" the United States?
Creator
Subject
Language
eng
Summary
The author discusses the use of the terms "trade or business" in the United States, an important question for foreign persons, both nonresident and alien individuals, and foreign corporations who could be subject to net basis taxation. The discussion includes agents, interests in entities, the effectively connected concept as a limiting counterbalance, the commercial traveler rule, foreign government employees, exchange and training programs, trading in stocks, securities, or commodities, real property rental activity, mineral interests, sales businesses, banking, financing, and similar businesses
Citation source
In: Tax management international journal. - Washington. - Vol. 36 (2007),
http://library.link/vocab/creatorName
Polito, A.P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • foreign company
  • non-resident alien
  • non-resident company
  • agent
  • effectively connected income
Label
Trade or business in the United States: what domestic activity suffices to conduct a foreign trade or business "in" the United States?
Instantiates
Publication
Label
Trade or business in the United States: what domestic activity suffices to conduct a foreign trade or business "in" the United States?
Publication

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