Subpart F income
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The concept Subpart F income represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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Subpart F income
Resource Information
The concept Subpart F income represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- Subpart F income
141 Items that share the Concept Subpart F income
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- You can be in two places at once : at 50, Subpart F embraces the modern economy
- A case study : effectively connected income
- A comparative perspective of the US controlled foreign corporation rules
- A fresh look at a stale ambiguity in the subpart F rules
- A guide to managing downward attribution for determining CFC status
- A practitioner's guide to corporate distributions in Canada and the U.S. : part 3 : domestic and cross-border distributions
- AM 2015-002: the IRS reinterprets the tax rate disparity test
- Akquisitionen im Verhältnis USA und Deutschland : praktische Probleme und Lösungsansätze
- An anomaly in the GILTI universe
- An overview of the taxation of U.S. investment into Cuba
- Apple's cost-sharing arrangement : Frankenstein's monster, part 2
- Arbeitsplätze aus dem Steuerparadies : Neue US-Subpart F-Regel schafft Anreize zur Repatriierung von Gewinnen aus Tax Havens in die USA - ein Vorbild für Deutschland?
- CFC look-through rules bring benefits and baggage
- CFC regimes for financial services : a quick world tour of approaches by other jurisdictons and the future of the U.S. AFE in a territorial system
- CFC-level hedges of currency risk - a review
- CFCs and the individual shareholder
- Challenges ahead for contract manufacturing in China
- Challenges of TCJA to U.S. individuals with foreign business interests
- Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities
- Coordination of distributions and mandatory repatriation
- Curtail U.S. PTEP reporting complexity : know your P's and Q's
- Design choices for unilateral and multilateral foreign minimum taxes
- Die Steuerreform 2017 in den USA : Highlights und Auswirkungen für deutsche Unternehmen
- Differences in the consequences of GILTI and subpart F inclusions
- Dividends received from qualified foreign corporations - recent developments change the landscape
- Double trouble : BEPS Action 2 stares back in the mirror legislation rule
- Dreidimensionale Betrachtung der Anti-Hybrid- und CFC-Regeln : Wechselwirkungen des Paragr. 4k EStG mit der Hinzurechnungsbesteuerung und dem US-Steuerrecht
- Dueling international tax proposals reflect BEPS debate, showing common ground in efforts to cambat tax avoidance
- Earn-outs in cross border acquisitions : managing Code Sec. 956 exposure
- Estate planning: US-resident beneficiaries of a Canadian estate - part 1
- Fifty years of Subpart F revisited in the light of modified economic conditions
- Final and prop. regs. par. 1.951-1(e) : U.S. shareholders' pro rata share of Subpart F income
- Final regs address foreign corporation DRD and exception to subpart F income rules
- Final regs. overhaul CFC subpart F income allocation rules
- Financing foreign subsidiaries of U.S. multinationals
- Foreign M&A : the taxable deals
- Foreign personal holding companies and the American Jobs Creation Act 2004
- Foreign tax credit planning : the potential benefits of Subpart F income
- GILTI pleasures
- GILTI rules particularly onerous for non-C corporation CFC shareholders
- GILTI, FDII, and the future of international IP planning
- Getting serious about curtailing deferral of U.S. tax on foreign source income
- Global developments and trends in international anti-avoidance
- Has the United States really moved to a territorial system, or is it false advertising?
- How OECD BEPS Action 3 would strengthen CFC rules
- How U.S. tax law encourages investment through tax havens
- How will Brazilian CFCs respond to the TCJA?
- IRS concedes that concessionaire profits were not Subpart F income
- IRS regulations surprisingly permit certain partners to avoid GILTI
- IRS takes flawed approach to inclusion under subpart F
- Inherently hedgeable : hedging foreign currency exposure arising from the branch operations of a CFC
- International tax for the growing business
- International tax planning : materials on the planning of international transactions
- Intragroup transactions : the kinder, gentler subpart F
- Is GILTI constitutional?
- Management and control : should place of formation determine U.S. international tax consequences?
- Mexico's undertaxed payment rule and its interplay with FDII, GILTI, and subpart F
- Multinational financial groups after the U.S. tax reform : selected inbound and outbound issues
- New Subpart F proposal in connection with outbound intangible property transfers
- New TIPRA CFC look-through rule : time to begin tailored tax planning - one size does not fit all
- New foreign tax credit rules' potential impact on the high-tax exception for Subpart F income
- No Subpart F income if no related party purchase or sale of products
- Not GILTI 'by reason of' the high-tax exclusion
- Notice 2015-79 : strewing foreign tax in the path of inversions
- Obama FY 2016 budget : minimum tax on foreign income, other significant international tax proposals
- PLR 200952031: dividends received deduction in the cross-border context
- Perspectives on the treatment of losses in the reformed U.S. international tax system
- Present law and background related to possible income shifting and transfer pricing
- Proposed PFIC regulations : clarity (at last)
- Proposed new Subpart F income category : 'foreign base company digital income'
- Proposed subpart F 'contract manufacturing' regs : the substantial contribution test and the branch rule
- Puerto Rico tax incentive program : a success story
- Reconsidering subpart F in light of the green book GILTI proposal
- Reforming tax reform : rethinking 10/50 corporation dividends
- Retrocausality and distributions of current year PTEP
- Revisiting the U.S. taxation of intangible property income of controlled foreign corporations
- Sales income derived through a partnership: when is it Subpart F income?
- Second-guessing secondments : does your company's global mobility strategy align with your tax objectives?
- Section 956: subsequent Schering-Plough opinions retreat from Subpart F policy discussion
- Section 961 basis and the TCJA : if it ain't broke, don't fix it
- Seeking closure on tax positions : a look at tax statutes of limitation
- Shake-up for subpart F
- Shay urges action on intangibles, excess return proposals amid U.S. Ways & Means hearing on transfer pricing regime
- Show me the money : why is my cash still kept offshore?
- Subpart F : hedging currency risk in a branch context
- Subpart F : revised active rents and royalties exception
- Subpart F and basket look-through for partnerships : a clash of aggregate and entity treatments
- Subpart F inclusions under Code Sec. 951 are not qualified dividends
- Subpart F issues under a California Water's-edge election
- Subpart F treatment of nonfunctional currency transactions
- Subpart F: a changing legislative landscape
- Swallows : rare tax court invalidation of an international tax regulation
- TIPRA : a mixed bag for U.S. international tax
- Tax heavens : methods and tactics for corporate profit shifting
- Taxable acquisitions of foreign corporations during a pandemic (of change)
- Taxable acquisitions of foreign corporations in a brave new world
- Territoriality and the original intent of Subpart F
- The Apple state aid decision : a wrong way to enforce the benefits principle?
- The Baucus international business tax reform discussion draft : key design issues
- The CFC look-through rule : U.S. congress changes landscape of subpart F
- The GILTI high-tax exception : the good, the bad, and the ugly
- The GILTI incinerator : new section 951A
- The Limited and the U.S. congressional response : how well did Congress do?
- The Tax Court of Canada strikes offshore bank in Loblaw
- The U.S. foreign tax credit limitation : how it works, why it matters
- The application of Subpart F to a distributor principal
- The archaic Subpart F services rules: ill-fitting and disruptive for modern services businesses
- The case for a "super-matching" rule
- The challenges associated with accumulating and distributing previously taxed earnings & profits
- The evolution of U.S. international tax policy - what would Larry say?
- The great American Jobs Act caper
- The high-taxed exception and E&P limitation to Subpart F income
- The incongruent definitions of active royalties for Subpart F and foreign tax credit purposes
- The new look-through rule : w(h)ither subpart F?
- The new proposed contract manufacturing regulations under Subpart F
- The new proposed contract manufacturing regulations under Subpart F
- The substantial assistance rules : an evolution in Subpart F planning
- The tax impact of investments in U.S. property by a CFC
- The year in review : United States
- Transfer pricing for global sourcing in the apparel industry
- Treasury finalizes regulations under Code Secs. 954 and 956
- U.S. CFC look-through rule : needed clarification, abuses shut down
- U.S. Tax Court hangs Whirlpool out to dry in branch income dispute
- U.S. international tax reform : objectives and overview
- U.S. substantial assistance rules : help for global services companies
- U.S. tax reform : the end of the LLC?
- U.S. tax review
- U.S. tax review : international tax reform proposals and FTC guidance
- U.S. tax review [Altera and Whirlpool cases]
- U.S. tax review [BEAT regulations : part 1]
- U.S. tax review [BEAT regulations : part 2]
- U.S. tax review [final GILTI regulations : part 1]
- U.S. tax review [final and proposed section 245A regulations]
- U.S. tax review [final regulations on hybrids : part 2]
- US Tax Cuts and Jobs Act : Part 1 : global intangible low-taxed income (GILTI)
- Updating the rules for U.S. corporate dealings in Cuba
- When S corporations should elect entity treatment for GILTI purposes
- Whirlpool and the subpart F manufacturing branch rule
- Who's afraid of deemed repatriations? Why domestic borrowers should remain vigilant
- Why R&D should be allocated to subpart F and GILTI
- Why treasury got it right : R&D should not be allocated to GILTI
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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/resource/ohYPE3TkPgk/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/ohYPE3TkPgk/">Subpart F income</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>
