Читать книгу International Taxation - Adnan Islam - Страница 31
Chapter 2 Foreign Branches Learning objectives
ОглавлениеRecognize what the definition of a foreign branch is following the Tax Cuts and Jobs Act (TCJA), for U.S. income tax purposes.
Identify foreign branch income rules following the TCJA.
Identify the choice of entity classification rules — the “check-the-box” rules.
Recognize the concept of functional currency.
Recognize fundamental corresponding foreign currency tax issues.
