Drawbacks for commercially interchangeable merchandise

Article Abstract:

The author discusses Texport Oil Co. v. United States which was initially heard in the Court of International Trade and which concerned commercially interchangeable merchandise refunds under 19 U.S.C. 13130(2).

Taxation, Exports, Tax refunds

---

International provisions of the Taxpayer Relief Act of 1997

Article Abstract:

The Taxpayer Relief Act of 1997 made favorable changes to international tax provisions which will facilitate US business entities' competition in international markets. Individuals who are employed by foreign nations or hold stock in foreign corporations are affected by various changes. Changes include those made in the areas of licensed computer software, controlled foreign corporations, joint ventures, and the foreign tax credit.

Markets (Economics), international

---

Proposed changes in international tax provisions

Article Abstract:

The Clinton Administration proposed several international tax reforms in its 1999 budget plan which will likely prove to be controversial. Reforms include revenue enhancing and decreasing measures and those addressed to tax simplification. Specific areas addressed include foreign built-in losses, foreign hybrid business entities, dividend withholding tax, and inventory sales. Simplification measures include those involving the foreign tax credit and certain dividend interest payments.

Planning

Similar abstracts:

• Abstracts: Intermodal infrastructure impediments create a major challenge. Mergers yield improved service for intermodal shippers
• Abstracts: A review of fiscal policy. Fiscal policy and the distribution of income
• Abstracts: Telecom Italia is forced to postpone approval for 30 billion euros web merger
• Abstracts: Seagram's loss in quarter is held in check by liquor, music units. Seagram expects units to post strong earnings in fiscal 2000
• Abstracts: The taxation of foreign investments in developing countries under the treaty regime: the African experience. The interaction of Canada's thin capitalization rule and the Canada-United States Tax Treaty

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.