反感 发表于 2025-3-23 11:06:43
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The Taxation of Foreign Sovereign in the United States,This chapter covers US taxation rules concerning foreign sovereign activities/investments in the USA, and the limitations thereof, and the activities of sovereign wealth funds in the USA and the current debate over their investments.名次后缀 发表于 2025-3-24 00:29:36
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The Investments of US Individuals or Corporations Abroad,This chapter discusses the investments of US individuals or corporations abroad: from the business form (subsidiary vs. branch) to the election under the entity classification rules. The use of hybrid, disregarded entities is also covered.讨厌 发表于 2025-3-24 08:12:35
Taxation of Derivatives,This chapter provides a brief introduction to financial derivative instruments and the complex tax policy issues that they raise. It continues with a brief discussion of current tax law as it applies to options, forwards and swaps, and other complex financial derivatives.称赞 发表于 2025-3-24 13:42:04
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Domestic International Sales Corporation,This chapter describes the status of interest-charge domestic international sales corporation (IC-DISC). It coversstructuralrequirements andthe tax treatment of shareholders. The focus is on the requirements and the structuring of the DISC for maximizing tax benefits.遗留之物 发表于 2025-3-24 19:54:57
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