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Browse Foreign corporations topic

Taxation subtopic

 

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1-100 out of 100 article(s)
Title Author Type Date Words
Pennsylvania State Budget: Changes To Capital Stock/Foreign Franchise Tax And Corporate Net Income Tax For Fiscal Year 2009-2010. Weintraub, Stewart Law overview Nov 19, 2009 770
The HFW Bulletin: Insurance & Reinsurance - October, 2009. Carpenter, Andrew; Dhir, Kapil Oct 20, 2009 2334
IRS: Loan Origination By Foreign Entity Through U.S. Intermediary Subject To U.S. Tax. Feldman, Stephen Law overview Oct 6, 2009 1981
IRS Announces Additional Revisions To "Anti-Inversion" Regulations Under Code Section 7874. Feldman, Stephen Law overview Oct 4, 2009 1123
New Form 926: return by a U.S. Transferor of Property to a Foreign Corporation. Ji, Frank; Bennett, Chris Oct 1, 2009 1321
Foreign Affiliate Rules Relating To The Computation Of Income, Gains And Losses. Godard, Marc-Andre Law overview Sep 1, 2009 2057
Revised Temporary Regulations Under Code Sec. 7874 Address Surrogate Foreign Corporations. Jul 27, 2009 1227
Revised Form 1120-F: practical issues and missed opportunities. Conklin, Susan J. Jul 1, 2009 1039
Modifications Regarding Non-Resident Taxation Of Real Estate Corporations. Meyer-Sandberg, Nils; Strunk, Gunther Apr 29, 2009 440
Requirements for the creation of permanent establishment in Germany. Urbahns, Rudiger Feb 1, 2009 669
IRS focuses on Form 1042 examinations. Pasmanik, Philip T. Feb 1, 2009 1080
Information Reporting And Civil Penalties (In A Nutshell). Lee, Lucy Jan 8, 2009 7226
Onshore Or Offshore: Which Cross - Border Services Are (Not) Subject To The Foreign Contractor Tax? Vanderbruggen, Edwin Dec 12, 2008 1530
Automatic penalties for late forms 5471 and related forms. Sherr, Eileen Reichenberg Nov 1, 2008 409
Tax Bulletin - July 2008. Aug 13, 2008 1956
Swallows decision renews questions about judicial deference to tax Regs. Elgin, Eve Jun 1, 2008 1710
Third Circuit silences National Muffler, pumps Chevron deference. Reichert, Charles J. May 1, 2008 762
Revisions to 2007 form 1120-F. Mitchell, John E.; Hsieh, Cindy H.; Sherr, Eileen Reichenberg Mar 1, 2008 1073
The Reform Of Finnish Corporate Taxation. Juusela, Janne Oct 3, 2007 545
Moving the "management and control" of a foreign corporation to achieve favorable U.S. tax results. Rubinger, Jeffrey L. Oct 1, 2007 5278
New U.S. reporting requirements for foreign multinationals. Boyd, Amy Jul 1, 2006 1109
Corporate inversions and the affiliate-owned stock rule. Hendon, Scott May 1, 2006 1622
Tax Court strikes down timely filing requirement for foreign taxpayers. Janiczek, Randall J. May 1, 2006 1268
Check-the-box: not always the right answer for certain foreign corporations. Patelski, Robert Apr 1, 2006 959
Reforming the branch profits tax to advance neutrality. Brown, Fred B. Mar 22, 2006 38650
Does Your Foreign, International or Interstate Business Have a Hidden and Costly State Tax Liability? Mar 15, 2006 622
Corporate Governance In An Offshore Centre. Jul 5, 2005 1268
New Cases: Is a Forex Dealer Trading Inside or Outside South Africa? Surtees, Peter Dec 14, 2004 1730
"Check-the-box" election avoided FPHCI taint. Whittall, Robert E. Aug 1, 2004 1591
Not Another Overseas Board Meeting! Jun 17, 2004 693
A guide to foreign corporation. Soltis, Sandra May 1, 2004 3656
Revised Canadian proposals affecting foreign affiliates. Slaats, Sandra Mar 1, 2004 4291
TEI comments on proposed Form 8858. Mar 1, 2004 2309
Registration required? In the past two years, tax laws have changed to protect perceived losses by the CCRA. Make sure your business is properly represented in this new environment. Karasmanis, Laurie Feb 1, 2004 1669
Foreign corporations qualifying for JGTRRA's reduced dividend rate. Levy, Marc Jan 1, 2004 418
Canada's new foreign investment entity rules. Marley, Patrick Jan 1, 2004 8688
New Portuguese Real Estate Tax Hits Out At Offshore Companies. Nov 19, 2003 1051
IRS seeks FC and NRA nonfilers. Nov 1, 2003 1543
Get a grip. (Federal Tax). Josephs, Stuart R. Jul 1, 2003 3874
When a company moves abroad, shareholders pay! (Economic Observer). Schnepper, Jeff A. May 1, 2003 781
Sale of U.S. partnership interest by a foreign person. Packard, Pamela May 1, 2003 922
Contract manufacturing: a different perspective. Tello, Carol P. Mar 1, 2003 4942
Sec. 894 final rules for recharacterizing deductible payments. Sair, Edward A. Mar 1, 2003 1382
Software royalty source and withholding. Sair, Edward A. Mar 1, 2003 741
Tax issues for foreign acquisitions: a tax attorney outlines the benefits and challenges of specific tax code treatments involving overseas buyers and sellers. (International Taxation). Epstein, Stephen J. Mar 1, 2003 897
Corporate related parties for reporting purposes. Ochsenschlager, Thomas P. Feb 1, 2003 950
Corporate Taxation For Non-Resident Liechtenstein Companies. Brief Article Aug 16, 2002 485
Application of Sec. 382 to foreign corporations. Bakale, Anthony Aug 1, 2002 767
LLC trap for the unwary in Canada. Bakale, Anthony Aug 1, 2002 3071
Conflict over PTI. Smith, Annette B. Jul 1, 2002 925
Temp. regs. expand relief for foreign persons failing to file U.S. returns. Lisecki, Cleve Jun 1, 2002 2176
252. German Taxation of Satellite Operators. Brief Article May 23, 2002 639
New U.S.-U.K. income tax treaty's implications for U.S. businesses. Packard, Pamela May 1, 2002 983
New rules for taxing extraterritorial income. (Foreign Income & Taxpayers). Kennedy, John P. May 1, 2002 5144
QIs - confidentiality, with limitations. Packard, Pamela May 1, 2001 764
Prop. regs. on the domestication of foreign corporations. Ruiz de la Cuesta, Alexjandro Feb 1, 2001 981
Foreign corporation as qualified resident. Weiss, Jeffrey A. Nov 1, 1999 551
Final sec. 367 regs. on certain transfers of stock and securities to foreign corporations. Gordon, Richard Nov 1, 1998 238
Determining payee and U.S. foreign status under sec. 1441. Hemelt, Jim Jul 1, 1998 1070
Withholding and reporting requirement for payments to foreign partnerships. Schneider, Ruth Ann Apr 1, 1998 1003
Final sec. 367(a) regulations are generally favorable, but contain some surprises. Tuerff, T. Timothy Nov 1, 1997 853
New hybrid legislation and regulations affecting treaty planning. Klein, Carol Doran Nov 1, 1997 1498
Current issues in taxation of U.S.-controlled foreign corporations. Schadewald, Michael S. Sep 1, 1997 5434
Notice 97-18 reporting relief creates complexities. McClellan, Edgar D. Brief Article Jun 1, 1997 485
Avoiding the 35% penalty on failure to report outbound transfers to foreign entities under sec. 1494(c). Seitz, Timothy May 1, 1997 776
Canadian foreign affiliate rules. Mar 1, 1997 2574
Canada's foreign affiliate rules. Skinner, Jack R. Sep 1, 1996 3197
Generally good news: the recent interpretation of manufacturing in Bausch & Lomb. Peterson, M.G. Jul 1, 1996 814
INTERNATIONAL COMPANIES MAY BE OVERPAYING STATE AND LOCAL TAXES; KPMG Says Corporate Restructuring May Help Reduce Liability. Jun 11, 1996 522
Planning opportunity for certain "J" visa holders. Fisher, Arthur L. Brief Article Jun 1, 1996 425
U.K. tax residence. Dicker, Adrian J.W. Brief Article May 1, 1996 252
New temporary regulations consolidate rules for treatment of stock transfers to foreign corporations under sec. 367(a). Melcher, Gary Mar 1, 1996 2397
U.S. subsidiaries are paying more taxes. Brief Article Jan 1, 1996 394
Treasury Department to study reasons for U.S. tax gap. Brief Article Jan 1, 1996 212
Tax Court's Taisei case sheds light on the definition of "permanent establishment." Pollack, Lawrence A. Jan 1, 1996 5399
Now what? Collateral consequences of transfer pricing adjustments. Lewis, Patricia Gimbel Jul 1, 1995 4809
The branch profits tax - traps for the unwary. Attkisson, James R. Dec 1, 1994 1792
The IRS closes another tax loophole. Willens, Robert Brief Article Jul 1, 1994 422
Avoiding potential disallowance of foreign branch losses. Urse, Michael Jul 1, 1994 908
Foreign corporations are eligible for two extension periods. Friedman, Steven M. Jun 1, 1994 654
Filing relief for foreign exempt organizations. Dillon, Randy Jun 1, 1994 516
1994 Letter Ruling revokes a 1981 Letter Ruling. Lombardo, Mario E. Jun 1, 1994 752
Foreign corporations may be entitled to additional extension for filing returns. Dichter, Arthur J. Mar 1, 1994 481
U.S. tax relief for foreign partners. Mezzo, Louis J. Feb 1, 1994 1386
Modifications to Sec. 956 made by the RRA. Rollinson, Marjorie A. Jan 1, 1994 717
OBRA and CFCs: still more complexity. Serota, Jack Dec 1, 1993 507
Report of TEI's International Committee. Norton, Lisa Nov 1, 1993 1129
Rev. rul. 93-4 (entity classification). Sep 1, 1993 3294
Clinton aims at earnings stripping. Brief Article Aug 1, 1993 440
Application of AET to foreign-owned U.S. corporations. Lehmann, Paul G. Jul 1, 1993 562
Miscellaneous international legislative proposals. Jul 1, 1993 951
Rev. Proc. 92-33 is applied to LLCs. Hall, Randall Jun 1, 1993 576
Passive foreign investment companies. Fox, Stephen C. May 1, 1993 1564
The portfolio interest exemption. Elliott, Richard Apr 1, 1993 1527
An FSC and a parent with an NOL form a powerful tax-reducing team. Reynolds, Bruce W. Mar 1, 1993 555
Caution: watch out for the earnings stripping provisions. Pruzansky, Mitchell J. Feb 1, 1993 1151
Form 5471 reporting for resident aliens complicated by family attribution rules. Smaston, Carla M. Dec 1, 1992 1376
Final branch profits regulations. Dec 1, 1992 536
Proposed GAAP-E & P regulations. Nov 1, 1992 2490
IRS rules on including subpart F income in estimated payments. Nov 1, 1992 569

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