US tax scene
Article Abstract:
The final set of rules related to the income obtained by an American citizen or a controlled foreign corporation from space and ocean activities or from international communications activity are described. The regulations were released by the United States Treasury Department and Internal Revenue Services.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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Final Regulations issued on attributing E&P to stock of a foreign corporation
Article Abstract:
Rules for attributing earnings and profits (E&P) to stock of a foreign corporation acquired with a carryover period was issued by Final Regulations under the U.S. Internal Revenue Code. Details on the regulations are discussed.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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