Titlebook: International Aspects of the US Taxation System; Felix I. Lessambo Book 2016 The Editor(s) (if applicable) and The Author(s) 2016 inbound

反感

RUPT

尾巴

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

可能性

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

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

Additive

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

esthetician