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E-raamat: International Taxation [Wiley Online]

  • Formaat: 304 pages
  • Sari: AICPA
  • Ilmumisaeg: 21-Sep-2020
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 1119757525
  • ISBN-13: 9781119757528
Teised raamatud teemal:
  • Wiley Online
  • Hind: 145,38 €*
  • * hind, mis tagab piiramatu üheaegsete kasutajate arvuga ligipääsu piiramatuks ajaks
International TaxationSuurem pilt
  • Formaat: 304 pages
  • Sari: AICPA
  • Ilmumisaeg: 21-Sep-2020
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 1119757525
  • ISBN-13: 9781119757528
Teised raamatud teemal:
Wiley Online e-raamatudRohkem infot Wiley Online kohta
Raamatu kodulehekülg: https://onlinelibrary.wiley.com/doi/book/10.1002/9781119757528

Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction. Information is provided for Tax Reform and the impact of the Tax Cuts and Jobs Act of 2017, this guide covers international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing business in the United States.

Key topics include:

  • Export income
  • Receipts in foreign currency
  • Allocation and apportionment of deductions
  • U.S. foreign tax credit fundamentals and special rules
  • Initiation of foreign operations
  • Foreign branches and affiliated companies
  • Sale of use of tangible property
  • Foreign business operations in the United States
  • Foreign business sales of tangible property in the United States
  • Foreign business provision of services in the United States
  • Exploitation of business assets outside of the United States
  • Use of foreign tangible/intangible property in the United States
  • U.S. withholding taxes on foreign businesses
  • FDII
  • GILTI
Chapter 1 Overview of U.S. Corporate International Taxation
1(1)
Summary
2(1)
U.S. Outbound Tax Concepts
3(1)
U.S. Inbound Tax Concepts
4(1)
Other fundamental U.S. international tax concepts
5(1)
International tax fundamental concepts
6(2)
Recognition of income
8(2)
Introduction of International Tax Provisions enacted by the TCJA
10(1)
Introduction and listing of U.S. international tax provisions
11(4)
U.S. Export Tax Incentive through an IC-DISC
15
Chapter 2 Foreign Branches
1(1)
Operating through a foreign branch --- summary
2(6)
Form 8832, "Entity Classification Election"---"check-the-box" election
8(2)
Threshold of liability to foreign tax
10(1)
Foreign currency issues as applied to branches, or QBUs
11(3)
QBU
14(8)
Section 988 transactions
22(2)
Dispositions of nonfunctional currency
24(2)
Translations with respect to debt instruments
26(4)
U.S. dollar approximate separate transactions method
30
Chapter 3 Determining Source of Income
1(1)
Personal property
9
Chapter 4 Allocation and Apportionment of Deductions
1(1)
Allocation and apportionment of expenses, losses, and other deductions to U.S. and foreign-source income
2(3)
Allocation and apportionment of certain deductions
5(1)
Allocation and apportionment of interest expense
6(5)
Special apportionment rules for partnerships
11(1)
Special apportionment rules for corporations
12(1)
Special allocations of interest expense
13(2)
Research and experimentation expenditures
15
Chapter 5 U.S. Foreign Tax Credit System
1(1)
FTC system post-TCJA overview and status
2(1)
Internal Revenue Code sections dealing with foreign taxes
3(15)
FTC expanded rules and examples
18(7)
Creditable foreign taxes
25(2)
Timing and recognition issue
27(6)
Partnerships, LLCs (taxed as U.S. partnerships), and S corps
33
Chapter 6 Outbound International Tax Provisions under Tax Cuts and Jobs Act
1(1)
Note to Reader or Practitioner
3(2)
CFCs and Subpart F --- Outline
5(10)
Foreign base company sales income---Examples
15(6)
FBC Services Income---Example and details
21(2)
TCJA outbound international tax provisions
23(20)
PFICs
43(3)
Transfers of property by U.S. persons to foreign corporations --- Section 367
46
Chapter 7 Inbound Taxation: U.S. Withholding Tax & Tax Treaty Concepts
1(1)
Threshold for U.S. inbound taxation
3(3)
U.S. trade or business > Effectively Connected Income (ECI)
6(4)
Thin capitalization -- interest expense limitation rules
10(4)
FIRPTA -- Section 897
14(3)
U.S. inbound tax reporting obligations
17(1)
IRC
Chapter 3 -- U.S. source withholding tax
18(2)
IRC
Chapter 3 withholding tax rules
20(2)
FDAP (not ECI)
22(1)
FDAP -- Interest payment
23(2)
FDAP -- Dividends
25(3)
FDAP -- Royalties
28(1)
FDAP -- Rents
29(1)
FDAP -- Compensation for services
30(1)
FDAP income
31(1)
Gains from sale of personal property (for example, capital gains)
32(1)
EC I exemption
33(1)
Withholding tax obligations and procedures
34(3)
Payment of withholding tax
37(2)
Penalties for failure to withhold
39(2)
Backup withholding
41(1)
Partnership allocations
42(2)
Withholding agent's payment and reporting requirements -- U.S. partnership
44(1)
IRC
Chapter 4 -- FATCA "withholding"
45(3)
Summary of U.S. tax treaties and conventions
48(4)
U.S. bilateral income tax treaties
52
Chapter 8 Transfer Pricing and BEPS Overview
1(1)
Summary of U.S. Transfer Pricing rules
2(24)
BEPS
26
Glossary 1(1)
Index 1(1)
Solutions 1(1)
Chapter 1 1(1)
Chapter 2 1(2)
Chapter 3 3(1)
Chapter 4 4(1)
Chapter 5 5(2)
Chapter 6 7(1)
Chapter 7 8(4)
Chapter 8 12
Adnan Islam JD, LL.M, CPA (Los Angeles, CA), is an International Tax Director with RSM US LLP, Los Angeles Office. He is a licensed international tax attorney and CPA (NY & CA) with a focus on international tax planning, restructuring, technical tax analysis, and global information reporting. He was previously Senior Manager of International Tax Services with Grant Thornton LLP and also EisnerAmper LLP. He has experience working with international tax while at Ernst & Young and PrisewaterhouseCoopers as well.
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