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Adnan Islam
International Taxation
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Chapter 1 Overview of U.S. Corporate International Taxation Learning objectives
Summary
U.S. Outbound Tax Concepts
Knowledge check
U.S. Inbound Tax Concepts
Other fundamental U.S. international tax concepts
International tax fundamental concepts Definition of “U.S. person”
Example 1-1
Knowledge check
Recognition of income
Time of payment
Example 1-2
Example 1-3
Delivery of goods
Introduction of International Tax Provisions enacted by the TCJA Select
general
tax provisions of the TCJA
Introduction and listing of U.S. international tax provisions One-time repatriation tax on accumulated foreign subsidiary’s earnings, Section 965 “transition tax”
U.S. base erosion provisions — “BEAT,” Section 59A (inbound tax provision)
Global intangible low-taxed income, Sections 951A and 250
Foreign-derived intangible income, Section 250
Quasi-territorial system of taxation of U.S. C corporations, Section 245A
Foreign Tax Credit Regulations and other U.S. international tax provisions
U.S. Export Tax Incentive through an IC-DISC IC-DISC
Ownership and organizational structure
Taxation of an IC-DISC
Commissions
Annual maintenance of IC-DISC
Chapter 2 Foreign Branches Learning objectives
Operating through a foreign branch — summary
Foreign Branch Income Taxation — Post-TCJA
Definition of a
foreign branch
for U.S. federal income tax purposes post-TCJA
Foreign branch income limitations and repeal of ACTB exception
Whether a foreign business operation is a branch or a corporation
Example 2-1
Per se corporations
Knowledge check
Form 8832, “Entity Classification Election”— “check-the-box” election
No entity classification election made
Effect of designations under foreign law
Knowledge check
Threshold of liability to foreign tax
Calculating income of a foreign branch
Functional currency
Foreign currency issues as applied to branches, or QBUs
QBU and functional currency
QBU
Example 2-2
Example 2-3
Example 2-4
Example 2-5
Example 2-6
Example 2-7
Example 2-8
Example 2-9
Functional currency
Notice to amend final Section 987 regulations
Knowledge check
Example 2-10
Election to use the dollar as functional currency of a qualified QBU
Immediate recognition
Election
Branches of QBUs
Section 988 transactions
Example 2-11
Example 2-12
Knowledge check
Dispositions of nonfunctional currency Recognition and computation of exchange gain or loss
Example 2-13
Example 2-14
Translations with respect to debt instruments Interest income
Exchange gain or loss
Example 2-15
Example 2-16
Character of gains or losses
Source of gains or losses
U.S. dollar approximate separate transactions method
Example 2-17
Chapter 3 Determining Source of Income Learning objectives
Summary of source of income rules
Interest income
Dividends
Dividend equivalent payments
Guarantee of indebtedness
Personal services
Transportation income
Scholarships, grants, prizes, and awards
Pensions and annuities
Rents or royalties
Real property
Summary of source rules for income
Knowledge check
Personal property
Knowledge check
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