International dimensions of insurance coverage and cross-border tax issues
Article Abstract:
Tax planning for U.S. companies which pay cross-border insurance premiums is the subject of this article which includes the authors' discussion of issues concerning tax deductions and penalties.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 2000
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The UPS, Limited, and Compaq cases: Is the tide turning?
Article Abstract:
Tax authors discuss three 1999 Tax Court cases where the court addressed corporate tax shelter issues and discussed the impact of the cases on international tax planning.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 2000
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International competitiveness: the effects of the 1997 Revenue Reconciliation Bill on U.S.-based multinational companies
Article Abstract:
The Revenue Reconciliation Bill of 1997 contains international tax provisions which move in the right direction toward increasing US-based companies' economic parity and competitiveness abroad. The bill simplifies the extremely complex international tax provisions, and encourages US research, development, and exports. Further changes should be made to a variety of provisions.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 1998
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