The digital edition of all books may be viewed on our website before purchase. Excerpt from Proposal Relating to Current U. S. Taxation of Certain Operations of Controlled Foreign Corporations (H. R. 2889, American Jobs and Manufacturing Preservation Act of 1991) And Related Issues
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books.
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. This text has been digitally restored from a historical edition. Some errors may persist, however we consider it worth publishing due to the work's historical value.The digital edition of all books may be viewed on our website before purchase.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
Vendeur : Forgotten Books, London, Royaume-Uni
Paperback. Etat : 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 Revenue 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. N° de réf. du vendeur 9781334471780_0
Quantité disponible : Plus de 20 disponibles
Vendeur : PBShop.store US, Wood Dale, IL, Etats-Unis
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781334471780
Quantité disponible : 15 disponible(s)
Vendeur : PBShop.store UK, Fairford, GLOS, Royaume-Uni
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781334471780
Quantité disponible : 15 disponible(s)