US tax scene
Article Abstract:
The US Department of Treasury and the Internal Revenue Service announced the amendment of regulations defining "foreign base company (FBC) services income". The amendment will limit the situations in which a controlled foreign corporation (CFC) will derive FBC services income, broadening a taxpayer's ability to defer US tax on CFC earnings. The scope of the amendment is discussed.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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China tax scene
Article Abstract:
Discussion on changes in tax policy of Chinese government is presented, along with description of support structure for enterprise development in China.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
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US tax scene
Article Abstract:
Directives issued by the United States government to business enterprises on taxation of corporate income are described.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
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- Abstracts: A work in translation. Closing statements
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