Can I read U.S. Tax Aspects of Doing Business Abroad on EtoBox?

U.S. Tax Aspects of Doing Business Abroad by Michael L. Moore; Edmund Outslay; Gary Anderson McGill is a book available to read on EtoBox.

What is U.S. Tax Aspects of Doing Business Abroad about?

This guide on federal income tax laws for foreign business and investment clarifies the applicable tax laws and provides tax planning suggestions. The study focuses on taxation of foreign income earned directly and indirectly by U.S. taxpayers. It also analyses those U.S. tax laws applying to non- resident aliens and foreign corporations. The sixth edition includes the American Jobs Creation Act of 2004 (AJCA). The AJCA makes some important changes, especially for manufacturers and those with foreign income, including: provisions to reform and simplify current U.S. international tax rules; improvements to the foreign-tax-credit rules; a one-year incentive for U.S. corporations to reinvest the earnings of their foreign corporations back into the United States, and repealing the U.S.' current extraterritorial income (ETI) tax regime and replaces it with a new tax deduction for domestic manufacturing. Part 1 of the book contains an overview of the U.S. taxation of overseas operations. Part 2 covers source rules for income and deductions, income tax treaties, and foreign tax credit. Part 3 focuses on unique foreign taxable entities and provides an analysis of tax rules pertaining to th

Author

Michael L. Moore; Edmund Outslay; Gary Anderson McGill

Publisher

American Institute of Certified Public Accoun; American Institute of Certified Public Accountants

Published

2006

Language

EN

ISBN

9780870516207

Subjects

Law, Language Learning, Economics