U.S. taxation of international shipping and air transport activities /
" ... discusses the three tax regimes to which nonresident alien individuals and foreign corporations that conduct shipping or air transport activities within the United States may be subject: (1) the general provisions of the Internal Revenue Code of 1986, as amended, for foreign persons with...
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| Format: | Electronic Continuing Resource |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
[©2005]-
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| Series: | Tax management portfolios ;
6740 |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%206740 |
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