Taxation of Foreign Investment Income
Author: Peggy B. Musgrave
Publisher:
Published: 1963
Total Pages: 168
ISBN-13:
DOWNLOAD EBOOKRead and Download eBook Full
Author: Peggy B. Musgrave
Publisher:
Published: 1963
Total Pages: 168
ISBN-13:
DOWNLOAD EBOOKAuthor: Peggy B. Musgrave
Publisher:
Published: 1969
Total Pages: 204
ISBN-13:
DOWNLOAD EBOOKAuthor: Adam Starchild
Publisher: Springer Science & Business Media
Published: 2013-06-29
Total Pages: 154
ISBN-13: 9401744726
DOWNLOAD EBOOKIf you arenot a citizen or resident of the United States (U.S.) and you are contemplating either making or expanding an investment in the U .S., either for yourself as an individual or for a business, you arenot alone. The U.S. is the country of first choice for many foreign investors. This is due to the fact that the U.S. offers foreign investors many advantages, some ofwhich are in short supply in today's world. The primary advantage that the U.S. affords foreign investorsisthat it endorses the economic concept of free enterprise. While it is true that the Federal and state governments have interfered with the private economy to some extent, the prevailing economic philosophy in the U .S. remains laissez faire. History has taught the U.S. that the market place allocates the finite resources of a country betterthan the government, and the advantagesoftbis philosophy have not been overlooked by foreign investors. Another attractive feature of the U .S. as an investment site is its political stability. The present form of constitutional government has presided for over 200 years, and this history provides foreign investors with a measure of security which is absent elsewhere.
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
Published: 1966
Total Pages: 186
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Department of the Treasury
Publisher:
Published: 1979
Total Pages: 84
ISBN-13:
DOWNLOAD EBOOKAuthor: Joosung Jun
Publisher: World Bank Publications
Published: 1994
Total Pages: 40
ISBN-13:
DOWNLOAD EBOOKAuthor: Gary Clyde Hufbauer
Publisher: Peterson Institute
Published: 2007
Total Pages: 340
ISBN-13: 0881325732
DOWNLOAD EBOOKAuthor: United States. Internal Revenue Service
Publisher:
Published: 1990
Total Pages: 28
ISBN-13:
DOWNLOAD EBOOKAuthor: James R. Repetti
Publisher: Kluwer Law International B.V.
Published: 2021-07-07
Total Pages: 458
ISBN-13: 9403523905
DOWNLOAD EBOOKThe new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on the following aspects of the subject matter: general aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, and accounting aspects; the basic jurisdictional principles adopted by the US with respect to application of its income tax to international investment and business transactions; the US rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from US sources; the basic mechanism adopted by the US to alleviate international double taxation on foreign source income derived by US persons; the income tax treatment of foreign corporations controlled by US shareholders, including the new GILTI minimum tax and exempt dividend rules; the special treatment under FDII of a US corporation’s export of goods, services and intangible rights; the general intercompany pricing rules and special transfer pricing rules applicable to particular transactions; rules for the treatment of transactions involving currencies other than the US dollar; situations in which US income tax treaty provisions modify the basic rules; and the wealth transfer tax system, including modifications made by estate and gift tax treaties. Throughout the discussion, the authors incorporate references not only to the Internal Revenue Code provisions under discussion but also to relevant Treasury Regulations and other administrative material and to important cases that have arisen. For non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.
Author: United States. Department of the Treasury
Publisher:
Published: 1979
Total Pages: 88
ISBN-13:
DOWNLOAD EBOOK