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
- 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
- Language
- eng
- Label
- US update
- Title
- US update
- 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
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/6cJ54VQnKsQ/" 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/6cJ54VQnKsQ/">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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item US update
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/6cJ54VQnKsQ/" 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/6cJ54VQnKsQ/">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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
