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International Taxation /
Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction. Information is provided for Tax Reform and the...
| Autor principal: | |
|---|---|
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Newark :
John Wiley & Sons, Incorporated,
2020.
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| Colección: | Aicpa Ser.
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- Cover
- Title Page
- Copyright Page
- Table of Contents
- Chapter 1
- Overview of U.S. Corporate International Taxation
- Summary
- U.S. Outbound Tax Concepts
- U.S. Inbound Tax Concepts
- Other fundamental U.S. international tax concepts
- International tax fundamental concepts
- Recognition of income
- Introduction of International Tax Provisions enacted by the TCJA
- Introduction and listing of U.S. international tax provisions
- U.S. Export Tax Incentive through an IC-DISC
- Chapter 2
- Foreign Branches
- Operating through a foreign branch
- summary
- Form 8832, "Entity Classification Election"-"check-the-box" election
- Threshold of liability to foreign tax
- Foreign currency issues as applied to branches, or QBUs
- QBU
- Section 988 transactions
- Dispositions of nonfunctional currency
- Translations with respect to debt instruments
- U.S. dollar approximate separate transactions method
- Chapter 3
- Determining Source of Income
- Personal property
- Chapter 4
- Allocation and Apportionment of Deductions
- Allocation and apportionment of expenses, losses, and other deductions to U.S. and foreign-source income
- Allocation and apportionment of certain deductions
- Allocation and apportionment of interest expense
- Special apportionment rules for partnerships
- Special apportionment rules for corporations
- Special allocations of interest expense
- Research and experimentation expenditures
- Chapter 5
- U.S. Foreign Tax Credit System
- FTC system post-TCJA overview and status
- Internal Revenue Code sections dealing with foreign taxes
- FTC expanded rules and examples
- Creditable foreign taxes
- Timing and recognition issue
- Partnerships, LLCs (taxed as U.S.partnerships), and S corps
- Chapter 6
- Outbound International Tax Provisions under Tax Cuts and Jobs Act
- Note to Reader or Practitioner
- CFCs and Subpart F
- Outline
- Foreign base company sales income-Examples
- FBC Services Income-Example and details
- TCJA outbound international tax provisions
- PFICs
- Transfers of property by U.S. persons to foreign corporations
- Section 367
- Chapter 7
- Inbound Taxation: U.S. Withholding Tax & Tax Treaty Concepts
- Threshold for U.S. inbound taxation
- U.S. trade or business> Effectively Connected Income (ECI)
- Thin capitalization
- interest expense limitation rules
- FIRPTA
- Section 897
- U.S. inbound tax reporting obligations
- IRC Chapter 3
- U.S. source withholding tax
- IRC Chapter 3 withholding tax rules
- FDAP (not ECI)
- FDAP
- Interest payment
- FDAP
- Dividends
- FDAP
- Royalties
- FDAP
- Rents
- FDAP
- Compensation for services
- FDAP income
- Gains from sale of personal property (for example, capital gains)
- ECI exemption
- Withholding tax obligations and procedures
- Payment of withholding tax
- Penalties for failure to withhold
- Backup withholding