The Resource US update
US update
Resource Information
The item US update 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 US update 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 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
- Language
- eng
- Label
- US update
- Title
- US update
- 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
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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/US-update/LZnCELjwTU8/" 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/US-update/LZnCELjwTU8/">US update</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/US-update/LZnCELjwTU8/" 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/US-update/LZnCELjwTU8/">US update</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>
