Proposal relating current u s (5 Ergebnisse)
Proposal Relating to Current U S Taxation of Certain Operations of Controlled Foreign Corporations H R 2889, American Jobs and Manufacturing Before the House Committee on Ways and
Scheduled For A Hearing Before The House Committee On Ways And Means On October 3, 1991
- Softcover
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Proposal Relating to Current U S Taxation of Certain Operations of Controlled Foreign Corporations H R 2889, American Jobs and Manufacturing Before the House Committee on Ways and
Scheduled For A Hearing Before The House Committee On Ways And Means On October 3, 1991
- Softcover
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- Hardcover
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- Hardcover
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Paperback. Zustand: New. Print on Demand. This book discusses the current US taxation of controlled foreign corporations (CFCs). CFCs are foreign corporations that are controlled by US shareholders who own more than 50% of the corporation's stock. The author discusses the various anti-deferral regimes set forth in the Internal R…evenue Code, which provide exceptions to the general rule deferring US tax on income earned indirectly through a foreign corporation. The book also discusses the foreign tax credit, which allows US taxpayers to reduce their US income tax by the amount of foreign income taxes they have paid. The book provides a comprehensive analysis of the complex rules governing the taxation of CFCs and offers insights into the policy issues surrounding the taxation of outbound investment. The book will be of interest to tax professionals, corporate counsel, and other practitioners who advise clients on international tax matters. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item.
