A practical guide to U.S. taxation of international transactions:
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Chicago, Ill.
Wolters Kluwer
2015
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| Ausgabe: | 10. ed. |
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028221458&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XXIII, 767 S. graph. Darst. |
| ISBN: | 9780808040842 0808040847 |
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| 245 | 1 | 0 | |a A practical guide to U.S. taxation of international transactions |c Robert J. Misey ; Michael S. Schadewald |
| 246 | 1 | 3 | |a U.S. taxation of international transactions |
| 246 | 1 | 3 | |a U. S. taxation of international transactions |
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Datensatz im Suchindex
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| adam_text | Titel: A practical guide to U.S. taxation of international transactions
Autor: Misey, Robert J
Jahr: 2015
xi Table of Contents Paragraph PART I: BASIC PRINCIPLES Chapter 1: Overview of U.S. Taxation of International Transactions Basic Principles................................... 101 Tax Jurisdiction................................. 101.01 Source of Income Rules........................... 101.02 Taxation of U.S. Person’s Foreign Activities ............. 102 Foreign Tax Credit............................... 102.01 Deemed Paid Foreign Tax Credit.................... 102.02 Anti-Deferral Provisions........................... 102.03 Foreign Currency Translation and Transactions........ 102.04 Taxation of Foreign Person’s U.S. Activities ............. 103 Foreign Persons Investing in the United States......... 103.01 Foreign Persons Doing Business in the United States .... 103.02 Issues Common to Outbound and Inbound Activities...... 104 Transfer Pricing................................. 104.01 Income Tax Treaties ............................. 104.02 Organization of International Provisions in Internal Revenue Code........................................ 105 Chapter 2: Tax Jurisdiction Jurisdictional Issues................................ 201 Bases for Asserting Jurisdiction..................... 201.01 Territorial versus Credit Systems.................... 201.02 Tax Treaties.................................... 201.03 Overview of U.S. Jurisdictional System................. 202 Foreign Activities of U.S. Persons................... 202.01 U.S. Activities of Foreign Persons................... 202.02 Definition of Resident Alien.......................... 203 Green Card Test (Lawful Permanent Residence)........ 203.01 Substantial Presence Test......................... 203.02 First Year of Residency........................... 203.03 Last Year of Residency............................ 203.04 Filing a Joint Return .............................. 203.05 Foreign Earned Income Exclusion .................... 204 Exclusion versus
Credit........................... 204.01
Table of Contents XÜ Paragraph Qualified Individuals............................. 204.02 Computing the Exclusion.......................... 204.03 Housing Cost Amount ............................ 204.04 Electing the Exclusion............................ 204.05 Mark-to-Market Exit Tax for Expatriates................ 205 Reporting of Foreign Financial Assets.................. 206 A Policy Note Regarding the Current U.S. System......... 207 Appendix........................................ 208 Chapter 3: Source-of-Income Rules Importance of Source Rules.......................... 301 U.S. Persons.................................... 301.01 Foreign Persons................................. 301.02 Source Rules for Gross Income....................... 302 Introduction.................................... 302.01 Interest Income................................. 302.02 Dividend Income................................ 302.03 Personal Services Income ......................... 302.04 Rental and Royalty Income......................... 302.05 Income from the Disposition of Property.............. 302.06 Other Types of Income ........................... 302.07 Distributive Share of Income from a Pass-Through Entity . 302.08 Source Rules for Deductions......................... 303 Introduction.................................... 303.01 Allocation...................................... 303.02 Apportionment.................................. 303.03 Specialized Apportionment Rules.................... 303.04 PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. PERSONS Chapter 4: Foreign Tax Credit Introduction...................................... 401 Computing the Foreign Tax Credit.................. 401.01 Credit versus Deduction .......................... 401.02 Who Can Claim a Credit........................... 401.03 Creditable Foreign Income Taxes..................... 402 Qualifying Foreign Levies......................... 402.01 Accounting
Method.............................. 402.02 Currency Translation............................. 402.03 Excess Credit Versus Excess Limitation Positions ........ 403 Purpose of Limitation............................. 403.01 Exemption for Individuals with De Minimis Foreign Tax Credits...................................... 403.02 Importance of Relative Tax Rates.................... 403.03
Table of Contents Xlii Paragraph Planning Implications............................. 403.04 Strategies for Eliminating Excess Credits............... 404 Foreign Tax Reduction Planning.................... 404.01 Increasing the Limitation.......................... 404.02 Cross-Crediting................................. 404.03 Separate Category of Income Limitations ............... 405 History........................................ 405.01 Separate Category of Income Limitations.............. 405.02 Look-Through Rules ............................. 405.03 Partnerships.................................... 405.04 Allocating Foreign Income Taxes.................... 405.05 Other Complexities of the limitation................... 406 Capital Gains and Losses.......................... 406.01 Impact of Losses ................................ 406.02 Oil and Gas Activities............................. 406.03 Special Source-of-Income Rules..................... 406.04 Excess Credit Carryovers........................... 407 Computing the Alternative Minimum Tax Foreign Tax Credit............................. 408 Deemed Paid Foreign Tax Credit—Overview............ 409 Dividend Income................................ 409.01 Direct Foreign Tax Credit......................... 409.02 Deemed Paid Foreign Tax Credit.................... 409.03 Gross-Up for Deemed Paid Foreign Taxes............. 409.04 Who Can Claim a Deemed Paid Credit................. 410 Computing the Deemed Paid Credit................... 411 Tracing Foreign Taxes to Dividend Distributions....... 411.01 Credit for Taxes Paid by Lower-Tier Foreign Corporations 411.02 CFC and 10/50 Company Look-through Rules.......... 411.03 Deemed Paid Credits for Subpart F and QEF Inclusions .. 411.04 Compliance Requirements........................... 412 Planning for Dividend Repatriations ................... 413 Cross-Crediting................................. 413.01 Minimizing Foreign
Withholding Taxes............... 413.02 Alternatives to Dividend Repatriations................ 413.03 Appendix........................................ 414 Chapter 5: Anti-Deferral Provisions Subpart F........................................ 501 Background.................................... 501.01 Subpart F Overview.............................. 501.02 Definition of a Controlled Foreign Corporation .... ..... 501.03 Subpart F Income—Overview...................... 501.04 Insurance Income ............................... 501.05
xiv Table of Contents Paragraph Foreign Base Company Income..................... 501.06 Special Exclusions and Inclusions................... 501.07 Investment of Earnings in U.S. Property.............. 501.08 Deemed Paid Foreign Tax Credit.................... 501.09 Mechanisms to Prevent Double Taxation.............. 501.10 Currency Translation............................. 501.11 Earnings and Profits.............................. 501.12 Information Reporting for CFCs..................... 501.13 Passive Foreign Investment Companies ................ 502 Background.................................... 502.01 Definition of a PFIC.............................. 502.02 Taxation of a PFIC............................... 502.03 Information Reporting for PFICs.................... 502.04 Gain from the Sale or Exchange of a CFC’s Stock......... 503 Appendix........................................ 504 Chapter 6: Foreign Currency Translation and Transactions Introduction...................................... 601 Foreign Currency Translation........................ 602 Qualified Business Unit........................... 602.01 Functional Currency............................. 602.02 Foreign Branches ............................... 602.03 Foreign Corporations............................. 602.04 Foreign Income Taxes............................ 602.05 Special Rules for Hyperinflationary Currencies......... 602.06 Foreign Currency Transactions....................... 603 Applicable Transactions........................... 603.01 Tax Consequences............................... 603.02 Hedging Transactions............................ 603.03 De Minimis Rule for Personal Transactions Entered Into by Individuals................................... 603.04 Chapter 7: Export Benefits The Export Benefits Saga........................... 701 Introduction to the IC-DISC.......................... 702 Taxation of an IC-DISC and Its
Shareholders........... 702.01 Tests to Qualify as an IC-DISC...................... 702.02 Sales of Export Property............................ 703 The Manufacturing Requirement.................... 703.01 The Destination Test............................. 703.02 The Maximum of 50 Percent Foreign Content Requirement.................................. 703.03 Determining the IC-DISC Benefit..................... 704 Maximizing the IC-DISC Income...................... 705
Table of Contents XV Paragraph Grouping...................................... 705.01 Marginal Costing................................ 705.02 Expense Allocations.............................. 705.03 Loss Sales ..................................;.. 705.04 IC-DISC Comprehensive Example..................... 706 The Domestic Production Deduction................... 707 Determining Domestic Production Gross Receipts...... 707.01 Allocable Costs and Qualified Production Gross Income .. 707.02 Deduction Limited to 50 Percent of W-2 Wages......... 707.03 Appendix........................................ 708 Chapter 8: Planning for Foreign Operations Introduction...................................... 801 Evolution of a U.S. Exporter ......................... 802 Entering a Foreign Market ........................ 802.01 Basic Tax Issues ................................ 802.02 Determinants of Host Country Taxation................ 803 Structuring the Foreign Operation..................... 804 Branches...................................... 804.01 Subsidiaries.................................... 804.02 Branch versus Subsidiary ......................... 804.03 Hybrid Entities.................................. 804.04 Reverse Hybrid Entities........................... 804.05 Dual Consolidated Loss Rules...................... 804.06 Information Reporting for Foreign Partnerships........ 804.07 Basics of Outbound Tax Planning..................... 805 Export Tax Benefits.............................. 805.01 Operating in Low-Tax Foreign Jurisdictions............ 805.02 Operating in High-Tax Foreign Jurisdictions........... 805.03 Foreign Tax Reduction Planning.................... 805.04 Tax-Efficient Supply Chain Management.............. 805.05 Foreign Holding Companies....................... 805.06 Check-the-Box Elections and Qualified Dividend Income Derived by U.S. Citizens and Resident Aliens......... 805.07 Operating in Tax
Havens.......................... 805.08 Financial Reporting Implications of International Tax Planning................................. 806 Operations in High-Tax Foreign Jurisdictions.......... 806.01 Operations in Low-Tax Foreign Jurisdictions........... 806.02 Comprehensive Example............................ 807 Future of U.S. System for Taxing U.S. Multinational Corporations.................................. 808 Survey of Foreign Entity Classification................. 809 Appendix........................................ 810
XVI Table of Contents Paragraph PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN PERSONS Chapter 9: Withholding on the Income of Foreign Persons in the United States U.S. System for Taxing Foreign Persons................ 901 Overview...................................... 901.01 The Impact of U.S. Taxes on Total Tax Costs........... 901.02 Withholding on U.S.-Source Fixed, Determinable, Annual, or Periodic Income Under the FDAP Regime........... 902 Introduction.................................... 901.01 Income and Persons Subject to Withholding........... 901.02 Exemptions to Withholding and Special Rules.......... 901.03 The Threat of Withholding on U.S.-Source Withholdable Payments Under the FATCA Regime............... 903 Introduction to the FATCA Regime Under Chapter 4..... 903.01 Coordination of Withholding Between the FATCA and FDAP Regimes................................ 903.02 FATCA Applies to Withholdable Payments............ 903.03 FATCA Applies to Foreign Financial Institutions........ 903.04 FATCA Applies to Non-Financial Foreign Entities....... 903.05 Wthholding Procedures Under the FDAP and FATCA Regimes..................................... 904 Introduction.................................... 904.01 Determining the Beneficial Ownership............... 904.02 Presumptions in the Absence of Documentation........ 904.03 Foreign Intermediaries ........................... 904.04 Taxation and Withholding on Sales of U.S. Real Property Interests..................................... 905 Introduction.................................... 905.01 U.S. Real Property Interests........................ 905.02 Special Rules for Certain Dispositions to Prevent Tax Avoidance.................................... 905.03 Withholding Requirement of 10% of Proceeds.......... 905.04 Appendix........................................ 906 Chapter 10: Foreign Persons Doing Business in the United States Taxation of Effectively
Connected Income to a U.S. Trade or Business..................................... 1001 Determinants of U.S. Taxation...................... 1001.01 Effectively Connected Income...................... 1001.02 Applicable Tax Rates............................. 1001.03 Foreign Tax Credit............................... 1001.04 Alternative Minimum Tax......................... 1001.05 The Branch Taxes................................. 1002
Table of Contents XVII Paragraph The Branch Profits Tax........................... 1002.01 Treaty Reductions and Exemptions.................. 1002.02 Taxes on Branch Interest.......................... 1002.03 Anti-Earnings Stripping Provisions.................... 1003 What Is Earnings Stripping?........................ 1003.01 Calculating the Non-Deductible Interest.............. 1003.02 Timing Restriction on Deductions of U.S. Subsidiaries ... 1003.03 Returns and Payment of Tax......................... 1004 Appendix........................................ 1005 Chapter 11: P lannin g for Foreign-Owned United States Operations Introduction...................................... 1101 Evolution of a Foreign-Owned U.S. Business............. 1102 Entering the United States......................... 1102.01 Determinants of U.S. Taxation...................... 1102.02 Choice of Entity for U.S. Operations................... 1103 Branches...................................... 1103.01 Subsidiaries.................................... 1103.02 Branch versus Subsidiary ......................... 1103.03 Domestic Hybrid Entities.......................... 1103.04 Domestic Reverse Hybrid Entities................... 1103.05 Basics of Inbound Tax Planning ...................... 1104 Dividends...................................... 1104.01 Debt Financing ................................. 1104.02 Royalties ...................................... 1104.03 Fees for Services................................ 1104.04 Transfer Pricing................................. 1104.05 Comprehensive Example............................ 1105 Survey of U.S. Entity Classification.................... 1106 PART IV: ISSUES COMMON TO OUTBOUND AND INBOUND ACTIVITIES Chapter 12: Transfer Pricing What Is Transfer Pricing?........................... 1201 Transfer Pricing Methods........................... 1202. Basic Principles................................. 1202.01
Transfers of Tangible Property ..................... 1202.02 Transfers of Intangible Property.................... 1202.03 Loans and Advances.............................. 1202.04 Performance of Services........................... 1202.05 Use of Tangible Property.......................... 1202.06 Correlative Adjustments........................... 1202.07 Setoffs........................................ 1202.08 Information Reporting Requirements .................. 1203
xviii Table of Contents Paragraph Transfer Pricing Penalties and Documentation........... 1204 Preparing Transfer Pricing Documentation............ 1204.01 Information Gathering............................ 1204.02 Identification of the Best Method.................... 1204.03 Economic Analysis............................... 1204.04 Developing a Transfer Pricing Strategy................. 1205 Appendix........................................ 1206 Chapter 13: Tax Treaties Introduction...................................... 1301 Common Treaty Provisions.......................... 1302 Definition of Resident............................. 1302.01 Business Profits and Permanent Establishments........ 1302.02 Personal Services Income......................... 1302.03 Dividends, Interest, and Royalties................... 1302.04 Gains from the Disposition of Property............... 1302.05 Income from Real Property........................ 1302.06 Associated Enterprises Provisions................... 1302.07 Anti-treaty Shopping Provisions (Limitation on Benefits).. 1302.08 Non-Discrimination Provisions...................... 1302.09 Mutual Agreement Procedure...................... 1302.10 Exchanges of Information......................... 1302.11 Disclosure of Treaty-Based Return Positions............. 1303 Specific Disclosure Requirements................... 1303.01 Waiver of Disclosure Requirements.................. 1303.02 United States Model Income Tax Convention of November 15,2006............................. 1304 Appendix........................................ 1305 Chapter 14: Section 367—Outbound, Inbound and Foreign-to-Foreign Transfers of Property Outbound Transfers of Property to a Foreign Corporation .. 1401 Outbound Toll Charge............................ 1401.01 Active Foreign Business Use Exception............... 1401.02 Branch Loss Recapture Rule ....................... 1401.03 Deemed Royalty Regime for Intangible
Property........ 1401.04 Liquidation of a Domestic Subsidiary into Its Foreign Parent ............................. 1401.05 Information Reporting for Outbound Transfers......... 1401.06 Transfers to Non-Corporate Foreign Entities........... 1401.07 Inbound Transfers - Liquidation of a Foreign Subsidiary into Its U.S. Parent................................ 1402 Acquisitive Reorganizations—Background.............. 1403 Outbound Transfers in an Acquisitive Reorganization...... 1404
Table of Contents XIX Paragraph Outbound Type A Statutory Merger.................. 1404.01 Outbound Type B Share-For-Share Acquisitions........ 1404.02 Outbound Type C Share-For-Asset Acquisitions ........ 1404.03 Outbound Forward Triangular Mergers............... 1404.04 Outbound Reverse Triangular Mergers............... 1404.05 The Anti-Inversion Provisions To Prevent Outbound Transfers.................................... 1405 Inbound Transfers in an Acquisitive Reorganization....... 1406 Inbound Type A Statutory Merger................... 1406.01 Inbound Type B Share-For-Share Acquisitions.......... 1406.02 Inbound Type C Share-For-Asset Acquisitions.......... 1406.03 Inbound Forward Triangular Mergers . ............... 1406.04 Inbound Reverse Triangular Mergers................ 1406.05 Foreign-To-Foreign Transfers in an Acquisitive Reorganization................................ 1407 Foreign-To-Foreign Type A Statutory Merger.......... 1407.01 Foreign-To-Foreign Type B Share-For-Share Acquisitions . 1407.02 Foreign-To-Foreign Type C Shares-For-Asset Acquisitions 1407.03 Foreign-To-Foreign Forward Triangular Mergers....... 1407.04 Foreign-To-Foreign Reverse Triangular Mergers........ 1407.05 Appendix........................................ 1408 Chapter 15: State Taxation of International Operations Overview of State Corporate Income Taxes.............. 1501 Review of Federal Taxation of Income from Foreign Subsidiaries .................................. 1502 Worldwide Versus Water’s-Edge Combined Reporting..... 1503 Dividends from Foreign Subsidiaries................... 1504 Inclusion in Apportionable Income................... 1504.01 Dividends-Received Deductions..................... 1504.02 Dividends-Received Deductions in a Water’s-Edge Combined Report.............................. 1504.03 Apportionment Factor Relief....................... 1504.04 Subpart F Inclusions and Code Sec. 78 Gross-up Income ..
1504.05 Check-the-Box Foreign Branches..................... 1505 Treatment of Foreign Income Tax Payments............. 1506 State Versus Federal Nexus Standards for Foreign Corporations.................................. 1507 Federal Nexus Standards.......................... 1507.01 State Nexus Standards............................ 1507.02
XX Table of Contents Paragraph Chapter 16: International Tax Practice and Procedure Introduction...................................... 1601 Organization of the Internal Revenue Service International Offices............................ 1602 International Examinations.......................... 1603 Coordinated Industry Case Examinations............. 1603.01 Other Examinations.............................. 1603.02 Taxpayer Resolution Options....................... 1603.03 International Practice Units of LB I................. 1603.04 Statute of Limitations............................. 1603.05 IRS Procedural Tools............................... 1604 Information Document Requests.................... 1604.01 On Site Inspections.............................. 1604.02 The Summons Power............................. 1604.03 Designated Summonses........................... 1604.04 Formal Document Requests........................ 1604.05 Transfer Pricing Documentation.................... 1604.06 Code Secs. 6038A and 6038 ........................ 1604.07 Exchanges of Information Under Tax Treaties.......... 1604.08 Conclusion of an Examination and the Appeals Division of the IRS......................................... 1605 Settling Issues.................................. 1605.01 Protest Requirements ............................ 1605.02 Procedure at the Appeals Division................... 1605.03 Appeals Process for a Coordinated Industry Case....... 1605.04 Settlement Agreements........................... 1605.05 Competent Authority Procedure...................... 1606 Mutual Agreement Procedure...................... 1606.01 Simultaneous Appeals Procedure.................... 1606.02 Accelerated Competent Authority Procedure........... 1606.03 Legal Actions by Taxpayers.......................... 1607 Uncertain Tax Positions and Schedule UTP.............. 1608 Offshore Initiative................................. 1609 Potential FBAR
Filers............................. 1609.01 Statement of Specified Foreign Financial Assets........ 1609.02 Penalties for Underpayment Attributable to Undisclosed Foreign Financial Assets ........................ 1609.03 Voluntary Offshore Disclosure Procedures............ 1609.04 Appendix........................................ 1610 Index
Table of Contents xxi List of Appendices Page 1RS FORMS 870 Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment................................717 870-AD Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment..................... 718 926 Return by a U.S. Transferor of Property to a Foreign Corporation....................................666 1040NR U.S. Nonresident Alien Income Tax Return..............430 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons........................364 1042-S Foreign Person’s U.S. Source Income Subject to Withholding ...................................362 1042-T Annual Summary and Transmittal of Forms 1042-S........363 1116 Foreign Tax Credit................................135 1118 Foreign Tax Credit—Corporations....................138 Schedule UTP Uncertain Tax Position Statement.....................728 (1120) 1120-F U.S. Income Tax Return of a Foreign Corporation.........436 Schedule H Deductions Allocated To Effectively Connected (1120-F) Income Under Regulations Section 1.861-8 ............ 443 Schedule I Interest Expense Allocation Under Regulations (1120-F) Section 1.882-5.................................. 445 Schedules M-l Reconciliation of Income (Loss) and Analysis of and M-2 Unappropriated Retained Earnings per Books..........448 (1120-10 1120-IC-DISC Interest Charge Domestic International Sales Corporation Return..............................252 Schedule K Shareholder’s Statement of IC-DISC Distributions— (1120-IC-DISC) 2014.......................................... 258 Schedule P Intercompany Transfer Price or Commission............259 (1120-IC-DISC) 1125-A Cost of Goods Sold................................449 1125-E Compensation of Officers...........................450 2039 Summons.......................................720 2039 Service of
Summons, Notice and Recordkeeper Certificates ....................................721 2555 Foreign Earned Income .............................43 4564 Information Document Request......................722 4564 Formal Document Request..........................723 4876-A Election To Be Treated as an Interest Charge DISC.......251 5471 Information Return of U.S. Persons With Respect To Certain Foreign Corporations......................194
XXII Table of Contents Page Schedule J Accumulated Earnings and Profits (E P) of (5471) Controlled Foreign Corporation ....................198 Schedule M Transactions Between Controlled Foreign Corporation (5471) and Shareholders or Other Related Persons...........199 Schedule 0 Organization or Reorganization of Foreign (5471) Corporation, and Acquisitions and Dispositions of its Stock.......................................200 5472 Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business...........................518, 519 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual ............371 8288 U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests........378 8288-A Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests...............379 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests...............................381 8621 Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.........................................205 8802 Application for United States Residency Certification......601 8804 Annual Return for Partnership Withholding Tax (Section 1446)............................. 369 8805 Foreign Partner’s Information Statement of Section 1446 Withholding Tax............................368 8813 Partnership Withholding Tax Payment Voucher (Section 1446).................................. 367 8832 Entity Classification Election.........................305 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)...........................599 8858 Information Return of U.S. Persons With Respect To Foreign Disregarded Entities......................309 8865 Return of
U.S. Persons With Respect to Certain Foreign Partnerships.............................313 Schedule O Transfer of Property to a Foreign Partnership............319 (8865) Schedule K-l Partner’s Share of Income, Deductions, Credits, etc........320 (8865) 8938 Statement of Specified Foreign Financial Assets..........732 8966 FATCA Report.................. .392 TD F 90-22.1 Report of Foreign Bank And Financial Accounts..........735
Table of Contents XXIII Page W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) ...................................376 W-8BEN-E Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) .......383 W-8ECI Certificate of Foreign Person’s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States....................374 604 609 624 MODEL TREATY United States Model Income Tax Convention of November 15, 2006 .............................. 555 REVENUE PROCEDURE 2006-54 Outline.........................................724 IRS PUBLICATIONS 515 Table 1: Withholding Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties 515 Table 2: Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties....... 515 Table 3: List of Tax Treaties..................
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| any_adam_object | 1 |
| author | Misey, Robert J. Schadewald, Michael S. |
| author_GND | (DE-588)170958310 (DE-588)171013794 |
| author_facet | Misey, Robert J. Schadewald, Michael S. |
| author_role | aut aut |
| author_sort | Misey, Robert J. |
| author_variant | r j m rj rjm m s s ms mss |
| building | Verbundindex |
| bvnumber | BV042791661 |
| classification_rvk | QL 530 |
| ctrlnum | (DE-599)BVBBV042791661 |
| discipline | Wirtschaftswissenschaften |
| edition | 10. ed. |
| format | Book |
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| geographic | USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV042791661 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T17:19:53Z |
| institution | BVB |
| isbn | 9780808040842 0808040847 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028221458 |
| open_access_boolean | |
| owner | DE-M382 |
| owner_facet | DE-M382 |
| physical | XXIII, 767 S. graph. Darst. |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Wolters Kluwer |
| record_format | marc |
| spellingShingle | Misey, Robert J. Schadewald, Michael S. A practical guide to U.S. taxation of international transactions Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4027451-2 (DE-588)4078704-7 |
| title | A practical guide to U.S. taxation of international transactions |
| title_alt | U.S. taxation of international transactions U. S. taxation of international transactions |
| title_auth | A practical guide to U.S. taxation of international transactions |
| title_exact_search | A practical guide to U.S. taxation of international transactions |
| title_full | A practical guide to U.S. taxation of international transactions Robert J. Misey ; Michael S. Schadewald |
| title_fullStr | A practical guide to U.S. taxation of international transactions Robert J. Misey ; Michael S. Schadewald |
| title_full_unstemmed | A practical guide to U.S. taxation of international transactions Robert J. Misey ; Michael S. Schadewald |
| title_short | A practical guide to U.S. taxation of international transactions |
| title_sort | a practical guide to u s taxation of international transactions |
| topic | Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Internationales Steuerrecht USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028221458&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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