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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|---|---|
| Corporate Author: | |
| Other Authors: | |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
[©2005]-
|
| Series: | Tax management portfolios ;
6740 |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%206740 |
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| LEADER | 00000cai a2200000Ka 4500 | ||
|---|---|---|---|
| 001 | ocm60493455 | ||
| 003 | OCoLC | ||
| 005 | 20161115115909.0 | ||
| 006 | m o d | ||
| 008 | 050526c20059999vau x w o b 0 2eng d | ||
| 040 | |a BNA |b eng |c BNA |d BNA |d OCLCQ |d OCLCA |d OCLCF |d OCLCO |d BNA |d OCLCO |d BNA |d OCLCQ |d BNA | ||
| 043 | |a n-us--- | ||
| 049 | |a BNAM | ||
| 100 | 1 | |a Glicklich, Peter A | |
| 245 | 1 | 0 | |a U.S. taxation of international shipping and air transport activities / |c Peter A. Glicklich and Michael J. Miller |
| 246 | 3 | 0 | |a Taxation of international shipping and air transport activities |
| 246 | 3 | |a United States taxation of international shipping and air transport activities | |
| 260 | |a Arlington, VA : |b Tax Management Inc., |c [©2005]- | ||
| 300 | |a 1 online resource | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Foreign income portfolios ; |v 6740 | |
| 500 | |a Previously cataloged as Tax management portfolio 945 | ||
| 500 | |a Formerly published in Washington, D.C., 2005-2007 | ||
| 504 | |a Includes bibliographical references | ||
| 505 | 0 | |a Detailed analysis. Overview -- Income taxation: inbound: before the 1986 TRA -- Income taxation: inbound: the 1986 TRA and beyond -- Income taxation: inbound: a more detailed examination of the reciprocal exemption -- Income taxation: inbound: income tax treaties -- Income taxation: outbound -- Miscellaneous -- Working papers | |
| 520 | |a " ... 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 certain modifications; (2) a "reciprocal exemption" provided by [section] 872(b) and [section] 883; or (3) the similar, but separate, exemption available under many U.S. income tax treaties. This Portfolio sets forth in detail the U.S. tax rules applicable under each of the three tax regimes, including in particular the requirements that must be satisfied to qualify for an exemption under either [section] 872(b) and [section] 883 or an applicable U.S. income tax treaty. In this regard, particular emphasis is given to Treasury Regulations issued in 2003 that make it substantially more burdensome for foreign corporations to claim the reciprocal exemption provided by [section] 872(b) and [section] 883." | ||
| 538 | |a Mode of access: World Wide Web | ||
| 588 | |a Title from title screen (viewed April 1, 2015) | ||
| 650 | 0 | |a Income tax |z United States |x Foreign income | |
| 650 | 0 | |a Shipping |x Taxation |x Law and legislation |z United States | |
| 650 | 0 | |a Aeronautics, Commercial |x Taxation |x Law and legislation |z United States | |
| 650 | 0 | |a Corporations, Foreign |x Taxation |x Law and legislation |z OECD countries | |
| 700 | 1 | |a Miller, Michael J., |d 1967- | |
| 710 | 2 | |a Tax Management Inc | |
| 776 | 0 | 8 | |i Print version: |a Glicklich, Peter A. |t U.S. Taxation of international shipping and air transport activities. |d Arlington, VA : Tax Management Inc., ©2015 |z 9781633590304 |w (OCoLC)903958923 |
| 830 | 0 | |a Tax management portfolios ; |v 6740 | |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%206740 |
| 907 | |a .b2382696 | ||
| 998 | |a inter | ||
| 999 | |c 112151 | ||
| 852 | |a Law Library |b online | ||