The Resource US update

US update

Label
US update
Title
US update
Creator
Subject
Language
eng
Summary
In this fourth in a regular series of articles examining recent significant developments regarding US tax matters relating to international taxation, the author considers a Germany-United States competent authority clarification on the treatment of pension plans, and five regulations with international tax implicatons: 1) Final Regulations on reporting of deposit interest paid to non-resident aliens; 2) Final Regulations on cross-border stock transfers; 3) Regulations providing exception to "United States property" for upfront payments on certain notional principal contracts; 4) Final Regulations under Section 7874 on options and new temporary regulations on substantial business activities in a foreign country; 5) Final Regulations on overall foreign and overall domestic losses. Finally two US international tax cases are discussed
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 66 (2012), no. 12 ; p. 640-646
http://library.link/vocab/creatorName
Hammer, V
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • MAP
  • cross-border pension
  • tax treaty
  • case law
  • foreign tax credit
  • windfall profits tax
Label
US update
Publication

Library Locations

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