Taxation of Income of International Transportation Companies PDF Download

Author: Üzeltürk Hakan
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 0

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Author: Üzeltürk Hakan
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages :

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Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 20

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Author: U.s. Department of Transportation
Publisher: Createspace Independent Publishing Platform
ISBN: 9781723462894
Category :
Languages : en
Pages : 52

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Book Description
America's container ports : linking markets at home and abroad.

Author: Alberto Giovannini
Publisher: University of Chicago Press
ISBN: 9780226297019
Category : Business & Economics
Languages : en
Pages : 348

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Book Description
This book presents research on how taxes affect the investment and financing decisions of multinationals. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies.

Author: Peter A. Glicklich
Publisher:
ISBN: 9781633590304
Category : Aeronautics, Commercial
Languages : en
Pages :

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Book Description
"...discusses the three tax regimes to which nonresident alien individuals and foreign corporations that conduct shipping or air transport activities within the United States may be subject: (1) the general provisions of the Internal Revenue Code of 1986, as amended, for foreign persons with certain modifications; (2) a "reciprocal exemption" provided by [section] 872(b) and [section] 883; or (3) the similar, but separate, exemption available under many U.S. income tax treaties. This Portfolio sets forth in detail the U.S. tax rules applicable under each of the three tax regimes, including in particular the requirements that must be satisfied to qualify for an exemption under either [section] 872(b) and [section] 883 or an applicable U.S. income tax treaty. In this regard, particular emphasis is given to Treasury Regulations issued in 2003 that make it substantially more burdensome for foreign corporations to claim the reciprocal exemption provided by [section] 872(b) and [section] 883."

Author: OECD
Publisher: OECD Publishing
ISBN: 9264306994
Category :
Languages : en
Pages : 2624

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Book Description
This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...

Author: Guglielmo Maisto (jurist.)
Publisher: IBFD
ISBN: 9087220286
Category : Corporations
Languages : en
Pages : 593

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Book Description
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.

Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 316

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Book Description
The essays analyse the interactions between tax law and tax policy. The analyses evaluate changes which presuppose the foreign tax credit mechanism, the separate taxation of corporations and their shareholders, and other basic elements in US taxation of foreign income.

Author: Boris I. Bittker
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 596

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Book Description