Works matching DE "TAXATION of foreign income"

Results: 205

Disregarded Payment Loss Regulations Go Final: And they're undoubtedly controversial.

Published in:

Tax Executive, 2025, v. 77, n. 2, p. 46

By:

Odintz, Joshua D.

Publication type:

Article

TAXATION OF INCOME OF MULTINATIONAL CORPORATIONS: THE CASE OF THE UNITED STATES PETROLEUM INDUSTRY.

Published in:

Review of Economics & Statistics, 1975, v. 57, n. 1, p. 1, doi. 10.2307/1937857

By:

Jenkins, Glenn P.;
Wright, Brian D.

Publication type:

Article

DIVIDEND REMITTANCE BEHAVIOR WITHIN THE INTERNATIONAL FIRM: A CROSS-COUNTRY ANALYSIS.

Published in:

Review of Economics & Statistics, 1972, v. 54, n. 3, p. 339, doi. 10.2307/1937999

By:

Kopits, George F.

Publication type:

Article

Hinzurechnungsbesteuerung gem. §§ 7 ff. AStG: Verfassungs- und unionsrechtliche Zweifel.

Published in:

FinanzRundschau, 2024, v. 106, n. 4, p. 191, doi. 10.9785/fr-2024-1060408

By:

Oppel, Florian

Publication type:

Article

Einkünftekorrektur nach § 1 Abs. 1 AStG bei gewinnmindernder Ausbuchung einer unbesichert im Konzern begebenen Darlehensforderung.

Published in:: FinanzRundschau, 2023, v. 105, n. 18, p. 858, doi. 10.9785/fr-2023-1051810
Publication type:: Article

Internationale Personengesellschaften: Option gem. § 1a KStG bei ausländischen Mitunternehmern.

Published in:

FinanzRundschau, 2023, v. 105, n. 1, p. 1, doi. 10.9785/fr-2023-1050102

By:

Prinz, Ulrich

Publication type:

Article

Kapitalertragsteuer und Digitalisierung.

Published in:: FinanzRundschau, 2022, v. 104, n. 23, p. 1069, doi. 10.9785/fr-2022-1042304
Publication type:: Article

Einkünftekorrektur nach § 1 Abs. 1 AStG bei gewinnmindernder Ausbuchung sowie Teilwertabschreibung unbesicherter Forderungen aus Konzernlieferbeziehungen.

Published in:: FinanzRundschau, 2022, v. 104, n. 20, p. 962, doi. 10.9785/fr-2022-1042012
Publication type:: Article

"AMERICANS: WE LOVE YOU, BUT WE CAN'T AFFORD YOU": HOW THE COSTLY U.S.-CANADA FATCA AGREEMENT PERMITS DISCRIMINATION OF AMERICANS IN VIOLATION OF INTERNATIONAL LAW.

Published in:

American University International Law Review, 2015, v. 30, n. 3, p. 611

By:

WOLDEAB, YVONNE

Publication type:

Article

THE FUTURE OF THE NEW INTERNATIONAL TAX REGIME.

Published in:: Fordham Journal of Corporate & Financial Law, 2019, v. 24, n. 2, p. 219
Publication type:: Article

The TCJA's International Tax Schemes.

Published in:

ABA Tax Times, 2021, v. 40, n. 2, p. 10

By:

Willis, Benjamin M.

Publication type:

Article

Crediting (or Not) Foreign Countries' Digital Services Taxes Under Section 903.

Published in:

ABA Tax Times, 2020, v. 40, n. 1, p. 5

By:

Andrew Lincoln IV, Charles Edward

Publication type:

Article

Foreign Asset Reporting and U.S. Territories.

Published in:

ABA Tax Times, 2020, v. 39, n. 3, p. 8

By:

Mohammad, Usman

Publication type:

Article

Is the tax calculation method for exemptions with progression contrary to EU law? Quantitative and formal–analytical analysis.

Published in:

Financial Innovation, 2025, v. 11, n. 1, p. 1, doi. 10.1186/s40854-024-00706-3

By:

Kollruss, Thomas

Publication type:

Article

ДЕРЖАВНЕ РЕГУЛЮВАННЯ ОПОДАТКУВАННЯ ДОХОДІВ ФІЗИЧНИХ ОСІБ У КОНТЕКСТІ ФОРМУВАННЯ ПЕРСОНАЛУ ДЛЯ СМАРТ-ПРОМИСЛОВОСТІ

Published in:

Economy of Industry, 2019, v. 86, n. 2, p. 51, doi. 10.15407/econindustry2019.02.051

By:

Чекіна, Вікторія Денисівна;
Воргач, Олена Анатоліївна

Publication type:

Article

JUST SAY NO TO DOUBLE TAXATION.

Published in:

Financial Executive, 1995, v. 11, n. 4, p. 59

By:

FERLING, RHONA L.

Publication type:

Article

WORSE THAN EXEMPTION.

Published in:

Emory Law Journal, 2009, v. 59, n. 1, p. 79

By:

Fleming, Jr, J. Clifton;
Peroni, Robert J.;
Shay, Stephen E.

Publication type:

Article

Final Foreign Tax Credit Regulations Released W ith Immediate Effect, Putting Creditability of Foreign Taxes at Risk.

Published in:

Journal of Taxation of Investments, 2022, v. 39, n. 3, p. 33

By:

Asali, Layla J.;
Femia, Rocco V.;
Ponds, Loren C.;
Reaves, Caroline R.

Publication type:

Article

Avoiding the Capital Gain Rate Differential Adjustment.

Published in:

Journal of Taxation of Investments, 2013, v. 31, n. 1, p. 33

By:

Colwell, Seth M.

Publication type:

Article

Recent Developments Regarding Entity Classification for U.K. Tax Purposes: Is a Delaware LLC "Tax-Transparent"?

Published in:

Journal of Taxation of Investments, 2013, v. 30, n. 4, p. 85

By:

Hardwick, Emma

Publication type:

Article

Foreign Exchange Accounting of Multinational Corporations.

Published in:

Financial Analysts Journal, 1975, v. 31, n. 2, p. 32, doi. 10.2469/faj.v31.n2.32

By:

Pakkala, A. L.

Publication type:

Article

Taxation of Foreign Source Income.

Published in:

Financial Analysts Journal, 1973, v. 29, n. 5, p. 55, doi. 10.2469/faj.v29.n5.55

By:

Gaskins, J. Peter

Publication type:

Article

A Note on the Taxation of International Capital Income Flows.

Published in:

Economic Record, 1992, v. 68, n. 202, p. 217, doi. 10.1111/j.1475-4932.1992.tb01767.x

By:

Bruce, Neil

Publication type:

Article

Rules eased for taxpayers abroad.

Published in:: CPA Journal, 1993, v. 63, n. 11, p. 11
Publication type:: Article

Ecological dumping under foreign investment quotas.

Published in:

Journal of Economics, 2009, v. 98, n. 2, p. 137, doi. 10.1007/s00712-009-0087-6

By:

Sugiyama, Yasuyuki;
Saito, Muneyuki

Publication type:

Article

Tax Notes.

Published in:

American Bar Association Journal, 1979, v. 65, n. 1, p. 109

By:

Cunningham, Robert J.;
Landt, Judith G.

Publication type:

Article

Proposed "Technical Taxpayer" Regulations Shut Down Guardian and Reverse Hybrid Structures.

Published in:

Florida Bar Journal, 2007, v. 81, n. 2, p. 44

By:

Rubinger, Jeffrey L.

Publication type:

Article

IRS-Revived Scrutiny of Foreign Accounts: Amnesty Offered But Uncertainty and Perils Remain.

Published in:

Florida Bar Journal, 2003, v. 77, n. 7, p. 57

By:

Harris, Steven M.

Publication type:

Article

A TRIBUTAÇÃO DE INVESTIMENTOS BRASILEIROS NO EXTERIOR.

Published in:

Actualidad Jurídica (1578-956X), 2010, n. 26, p. 97

By:

RUSCHMANN, CRISTIANO FREDERICO;
POMMORSKY, EDUARDO FUSER

Publication type:

Article

What are the ramifications and/or impacts of the US switching to a territorial tax system?

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2020, v. 31, n. 4, p. 214, doi. 10.1002/jcaf.22465

By:

Gilman, Jacquelyne;
Anandane, Leslie

Publication type:

Article

Untaxed Foreign Earnings-Keep Growing!

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2017, v. 28, n. 2, p. 71, doi. 10.1002/jcaf.22210

By:

Ciesielski, Jack T.;
Weirich, Thomas R.

Publication type:

Article

IRS Changes Foreign Housing Exclusion for Some High-Cost Locations.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2014, v. 25, n. 6, p. 81, doi. 10.1002/jcaf.21994

By:

Dennis‐Escoffier, Shirley

Publication type:

Article

IRS increases housing exclusion for some high-cost foreign locations.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2011, v. 22, n. 5, p. 105, doi. 10.1002/jcaf.20713

By:

Dennis-Escoffier, Shirley

Publication type:

Article

TIPRA increases taxes for expatriates.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2006, v. 18, n. 1, p. 73, doi. 10.1002/jcaf.20267

By:

Dennis-Escoffier, Shirley

Publication type:

Article

New IRS procedure eases FTC computations.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2005, v. 16, n. 6, p. 91, doi. 10.1002/jcaf.20157

By:

Dennis-Escoffier, Shirley

Publication type:

Article

New tax benefits.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2005, v. 16, n. 4, p. 85, doi. 10.1002/jcaf.20124

By:

Strobel, Caroline D.

Publication type:

Article

Deducting repatriated foreign earnings.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2005, v. 16, n. 4, p. 89, doi. 10.1002/jcaf.20125

By:

Dennis-Escoffier, Shirley

Publication type:

Article

Recent R&D Allocation Changes.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2002, v. 13, n. 5, p. 75, doi. 10.1002/jcaf.10091

By:

Strobel, Caroline D.

Publication type:

Article

Developments in Asset Purchase Rules, Foreign Taxation, and Corporate-Individual Taxation.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1992, v. 3, n. 4, p. 505, doi. 10.1002/jcaf.3970030412

By:

Strobel, Carolien D.

Publication type:

Article

Foreign Employment, Income Shifting, and Tax Uncertainty.

Published in:

Accounting Review, 2022, v. 97, n. 2, p. 183, doi. 10.2308/TAR-2019-0047

By:

Drake, Katharine D.;
Goldman, Nathan C.;
Murphy, Francis

Publication type:

Article

Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency.

Published in:

Accounting Review, 2021, v. 96, n. 4, p. 1, doi. 10.2308/TAR-2019-0259

By:

Amberger, Harald J.;
Markle, Kevin S.;
Samuel, David M. P.

Publication type:

Article

Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management.

Published in:

Accounting Review, 2004, v. 79, n. 3, p. 745, doi. 10.2308/accr.2004.79.3.745

By:

Krull, Linda K.

Publication type:

Article

INTERNATIONAL FINANCIAL VOLATILITY AND COMMODITY EXPORTS: EVIDENCE FROM THE THAI AGRICULTURAL SECTOR.

Published in:

American Journal of Agricultural Economics, 2010, v. 92, n. 3, p. 763, doi. 10.1093/ajae/aap033

By:

MAY, JUSTIN B.

Publication type:

Article

Moore and the Limits of the Taxing Power.

Published in:

Cato Supreme Court Review, 2023, p. 101

By:

McElroy, Sean P.

Publication type:

Article

The impact of bilateral tax treaties: A multi-country analysis of FDI inflows into India.

Published in:

Journal of International Trade & Economic Development, 2015, v. 24, n. 6, p. 751, doi. 10.1080/09638199.2014.960442

By:

Murthy, K.V. Bhanu;
Bhasin, Niti

Publication type:

Article

Reenacting the Repatriation Holiday: Can I.R.C. § 965 Incentivize Green Investment?

Published in:

Tulane Environmental Law Journal, 2013, v. 26, n. 2, p. 313

By:

Gallichio, David S.

Publication type:

Article

Tax Tip.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 4, p. 43

By:

Hammell, Brian E.;
Kupiec, Caroline A.;
Ponda, Ameek Ashok

Publication type:

Article

International Tax Issues Corner: New Framework for Calculating Foreign Tax Credits.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 1, p. 11

By:

Forst, David

Publication type:

Article

Acquisitions, Dispositions & Structuring Techniques Corner.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 3, p. 7

By:

Opper, Mark

Publication type:

Article

International Tax Issues Corner.

Published in:

Journal of Passthrough Entities, 2012, v. 15, n. 4, p. 17

By:

Forst, David

Publication type:

Article