The Resource US update

US update

Label
US update
Title
US update
Creator
Subject
Language
eng
Summary
This article, which is the first in a regular series, considers important recent developments regarding the United States and international taxation, including US companies and the EU proposal for a Common Consolidated Corporate Tax Base, revised guidance on implementation of information reporting and withholding under FATCA, Final Regulations on reduction of foreign tax credit limitation categories under section 904(d), guidance on closing cases involving both section 965 foreign earnings repatriation and transfer pricing adjustments, final US Treasury rule on Form TD F90-22.1 (filing requirements for reporting foreign financial accounts), two opinions issued by the US Tax Court on UK windfall tax of 1997 on utilities, changes to effectively connected income sourcing rules and new 4% excise tax om sales to related parties in Puerto Rico, 2010 tax relief approved for corporate and individual taxpayers in Puerto Rico, and IRS organizational changes
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011), no. 6 ; p. 333-341
http://library.link/vocab/creatorName
Hammer, V
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • CCCTB
  • foreign bank
  • withholding tax
  • information obligation
  • foreign tax credit limitation
  • windfall profits tax
  • effectively connected income
Label
US update
Publication

Library Locations

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