This article, while broad in scope, is narrow in focus. It aims solely at those aspects of the United States\u27 internal tax laws which should be considered by the foreign investor in planning for his investment. These tax considerations may affect the structure of operation of the business enterprise in the United States. The article is not intended as a short course in United States taxation, and the reader should be aware that the complexities of the United States Internal Revenue Code and the regulations issued thereunder are so great that no particular fact situation can be correctly analyzed except after detailed study by a tax professional
For a number of years, foreign investors were able to invest in real property located in the United ...
This report analyzes how the current U.S. tax system applies to foreign investment undertaken by U.S...
The magnitude and financing of foreign direct investment (FDI) in the United States, which totaled m...
This article, while broad in scope, is narrow in focus. It aims solely at those aspects of the Unit...
"Domestic Tax Policy and Foreign Investment: Some Evidence" Investment abroad has come to ...
The impact of the United States\u27 Tax Reform Act of 1986 has been significant. The Act has created...
The purpose of this article is to provide a list of special U.S. rules which guide domestic attorney...
In recent years, a large body of research, dating back to Hartman (1984, 1985), has focused on the e...
This article describes the basic principles of U.S. federal income tax liability under the Foreign I...
Most analyses of the taxation of international income earned by U.S. corporations or individuals hav...
This paper is a simulation study of the international aspects of United States corporate taxation. I...
Tax Policy and Foreign Direct Investment in the United States This paper provides some evidence on o...
This Article presents a discussion of various structural tax issues that a Japanese company should c...
This article discusses the income tax considerations relevant to a decision to incorporate a busines...
The role of taxation in the area of foreign direct investment and economic growth has been the topic...
For a number of years, foreign investors were able to invest in real property located in the United ...
This report analyzes how the current U.S. tax system applies to foreign investment undertaken by U.S...
The magnitude and financing of foreign direct investment (FDI) in the United States, which totaled m...
This article, while broad in scope, is narrow in focus. It aims solely at those aspects of the Unit...
"Domestic Tax Policy and Foreign Investment: Some Evidence" Investment abroad has come to ...
The impact of the United States\u27 Tax Reform Act of 1986 has been significant. The Act has created...
The purpose of this article is to provide a list of special U.S. rules which guide domestic attorney...
In recent years, a large body of research, dating back to Hartman (1984, 1985), has focused on the e...
This article describes the basic principles of U.S. federal income tax liability under the Foreign I...
Most analyses of the taxation of international income earned by U.S. corporations or individuals hav...
This paper is a simulation study of the international aspects of United States corporate taxation. I...
Tax Policy and Foreign Direct Investment in the United States This paper provides some evidence on o...
This Article presents a discussion of various structural tax issues that a Japanese company should c...
This article discusses the income tax considerations relevant to a decision to incorporate a busines...
The role of taxation in the area of foreign direct investment and economic growth has been the topic...
For a number of years, foreign investors were able to invest in real property located in the United ...
This report analyzes how the current U.S. tax system applies to foreign investment undertaken by U.S...
The magnitude and financing of foreign direct investment (FDI) in the United States, which totaled m...