The branch-related taxes of section 884 [electronic resource] / Peter J. Connors.
" ... analyzes the branch-related taxes of [section] 884, id est, the branch profits tax, the branch level interest withholding tax, and the excess interest tax. These taxes may be applicable to a foreign corporation engaged in a trade or business in the United States (in addition to the regula...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Corporate Author: | |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management, Incorporated,
[2005]-
|
| Series: | Tax management portfolios ;
6480. |
| Subjects: |
| Summary: | " ... analyzes the branch-related taxes of [section] 884, id est, the branch profits tax, the branch level interest withholding tax, and the excess interest tax. These taxes may be applicable to a foreign corporation engaged in a trade or business in the United States (in addition to the regular corporate income tax, which is imposed on the taxable income of the foreign corporation effectively connected with its U.S. trade or business) |
|---|---|
| Item Description: | Published as Tax Management Portfolio 909-3rd, <Oct. 4, 2007>-2013. Published: Washington, D.C., 2005-2007. Title from title screen (viewed May 22, 2013). |
| Publication Frequency: | Updated irregularly |
| Format: | Mode of access: World Wide Web. |
| Bibliography: | Includes bibliographical references. |