This article does not encompass the entire subject of foreign taxation but is limited to two specific questions involved therein: 1. Where does a sale take place for purposes of Federal Taxation? 2. If it is determined that the sale takes place partly within and partly without the U. S., how much of the income from such sales is taxable to the U. S.
The article offers information on the tax avoidance strategies and methods of companies in the U.S. ...
The United States taxes all income earned by a taxpayer, regardless of its source. To prevent double...
Tax havens are of signicant importance in the current global economy. The wealth hidden in these hav...
This article does not encompass the entire subject of foreign taxation but is limited to two specifi...
50 States and the District of Columbia, and does not receive federal programs on the same basis. Thi...
The last installment of this column began an examination of the use of the federal civil RICO Act in...
A new industrial tax exemption statute became law in Puerto Rico on May 12, 1947. This island posses...
Over the years, many OECD countries, including the United States, have identified tax havens as a si...
The research on tax havens started because of the “Panama Papers” scandal. Tax havens existbecause o...
The federal government loses both individual and corporate income tax revenue from the shifting of p...
ABSTRACT: The development of world trade along with accelerated globalization has an effect not only...
Tax havens have attracted increasing attention from the authorities of non-haven countries. The fina...
This paper primarily focuses on the use of the United States as a tax haven destination for the ow...
A tax haven is a state, country or territory where certain taxes are levied at a low rate or not at ...
Tax haven countries offer foreign investors low tax rates and other tax features designed to attract...
The article offers information on the tax avoidance strategies and methods of companies in the U.S. ...
The United States taxes all income earned by a taxpayer, regardless of its source. To prevent double...
Tax havens are of signicant importance in the current global economy. The wealth hidden in these hav...
This article does not encompass the entire subject of foreign taxation but is limited to two specifi...
50 States and the District of Columbia, and does not receive federal programs on the same basis. Thi...
The last installment of this column began an examination of the use of the federal civil RICO Act in...
A new industrial tax exemption statute became law in Puerto Rico on May 12, 1947. This island posses...
Over the years, many OECD countries, including the United States, have identified tax havens as a si...
The research on tax havens started because of the “Panama Papers” scandal. Tax havens existbecause o...
The federal government loses both individual and corporate income tax revenue from the shifting of p...
ABSTRACT: The development of world trade along with accelerated globalization has an effect not only...
Tax havens have attracted increasing attention from the authorities of non-haven countries. The fina...
This paper primarily focuses on the use of the United States as a tax haven destination for the ow...
A tax haven is a state, country or territory where certain taxes are levied at a low rate or not at ...
Tax haven countries offer foreign investors low tax rates and other tax features designed to attract...
The article offers information on the tax avoidance strategies and methods of companies in the U.S. ...
The United States taxes all income earned by a taxpayer, regardless of its source. To prevent double...
Tax havens are of signicant importance in the current global economy. The wealth hidden in these hav...