Matches in SemOpenAlex for { <https://semopenalex.org/work/W2255047851> ?p ?o ?g. }
Showing items 1 to 70 of
70
with 100 items per page.
- W2255047851 abstract "Foreign corporations conduct U.S. business activities either through U.S. subsidiaries or U.S. branches. A U.S. subsidiary of a foreign corporation generally is taxed as any other domestic corporation, that is, as a separate taxable entity apart from its foreign parent. In contrast, a U.S. branch of a foreign corporation is not treated as a separate taxable entity; instead, the Code and regulations employ a set of special rules that allocate and apportion to the U.S. branch a portion of the foreign corporation's income in order to determine the net income subject to U.S. tax. The rules used for taxing U.S. branch activities are problematic in a number of respects. They fail in some cases to accurately reflect the income produced by U.S. branch activities. In addition, these rules may differ substantially from methods employed by other countries to assign income to U.S. activities, thereby raising the risk that a portion of a foreign corporation's income will be taxed by two counties. The rules for U.S. branches also appear to add to the complexity of the tax law. The end result of a separate entity method for U.S. subsidiaries and different rules for U.S. branches is unwarranted variation in tax treatment based on the form of business used by a foreign corporation. This article considers the use of the separate entity method for taxing U.S. branches of foreign corporations, focusing on four fundamental policy concerns in the taxation of international business operations: accurate reflection of income, tax administration and simplicity, harmonizing different countries' tax laws, and neutrally taxing different forms of conducting businesses. The article recommends that the separate entity method be used for U.S. branches of foreign corporations, provided its use continues for U.S. subsidiaries." @default.
- W2255047851 created "2016-06-24" @default.
- W2255047851 creator A5039707751 @default.
- W2255047851 date "1993-01-01" @default.
- W2255047851 modified "2023-09-24" @default.
- W2255047851 title "Federal Income Taxation of U.S. Branches of Foreign Corporations: Separate Entity or Separate Rules?" @default.
- W2255047851 hasPublicationYear "1993" @default.
- W2255047851 type Work @default.
- W2255047851 sameAs 2255047851 @default.
- W2255047851 citedByCount "1" @default.
- W2255047851 countsByYear W22550478512012 @default.
- W2255047851 crossrefType "posted-content" @default.
- W2255047851 hasAuthorship W2255047851A5039707751 @default.
- W2255047851 hasConcept C10138342 @default.
- W2255047851 hasConcept C121955636 @default.
- W2255047851 hasConcept C126071100 @default.
- W2255047851 hasConcept C144133560 @default.
- W2255047851 hasConcept C157263771 @default.
- W2255047851 hasConcept C158016649 @default.
- W2255047851 hasConcept C162324750 @default.
- W2255047851 hasConcept C165786947 @default.
- W2255047851 hasConcept C182306322 @default.
- W2255047851 hasConcept C190253527 @default.
- W2255047851 hasConcept C2778348171 @default.
- W2255047851 hasConcept C28613373 @default.
- W2255047851 hasConcept C34447519 @default.
- W2255047851 hasConcept C551662922 @default.
- W2255047851 hasConcept C557009689 @default.
- W2255047851 hasConceptScore W2255047851C10138342 @default.
- W2255047851 hasConceptScore W2255047851C121955636 @default.
- W2255047851 hasConceptScore W2255047851C126071100 @default.
- W2255047851 hasConceptScore W2255047851C144133560 @default.
- W2255047851 hasConceptScore W2255047851C157263771 @default.
- W2255047851 hasConceptScore W2255047851C158016649 @default.
- W2255047851 hasConceptScore W2255047851C162324750 @default.
- W2255047851 hasConceptScore W2255047851C165786947 @default.
- W2255047851 hasConceptScore W2255047851C182306322 @default.
- W2255047851 hasConceptScore W2255047851C190253527 @default.
- W2255047851 hasConceptScore W2255047851C2778348171 @default.
- W2255047851 hasConceptScore W2255047851C28613373 @default.
- W2255047851 hasConceptScore W2255047851C34447519 @default.
- W2255047851 hasConceptScore W2255047851C551662922 @default.
- W2255047851 hasConceptScore W2255047851C557009689 @default.
- W2255047851 hasLocation W22550478511 @default.
- W2255047851 hasOpenAccess W2255047851 @default.
- W2255047851 hasPrimaryLocation W22550478511 @default.
- W2255047851 hasRelatedWork W1508742250 @default.
- W2255047851 hasRelatedWork W1522997847 @default.
- W2255047851 hasRelatedWork W1544314339 @default.
- W2255047851 hasRelatedWork W1577591511 @default.
- W2255047851 hasRelatedWork W1589906031 @default.
- W2255047851 hasRelatedWork W1747999066 @default.
- W2255047851 hasRelatedWork W191484339 @default.
- W2255047851 hasRelatedWork W2198011901 @default.
- W2255047851 hasRelatedWork W2229254043 @default.
- W2255047851 hasRelatedWork W2261054093 @default.
- W2255047851 hasRelatedWork W2262540876 @default.
- W2255047851 hasRelatedWork W2263118521 @default.
- W2255047851 hasRelatedWork W2266622274 @default.
- W2255047851 hasRelatedWork W2284748339 @default.
- W2255047851 hasRelatedWork W2402882714 @default.
- W2255047851 hasRelatedWork W2610786184 @default.
- W2255047851 hasRelatedWork W2902563682 @default.
- W2255047851 hasRelatedWork W2940264639 @default.
- W2255047851 hasRelatedWork W3121884425 @default.
- W2255047851 hasRelatedWork W3122216577 @default.
- W2255047851 isParatext "false" @default.
- W2255047851 isRetracted "false" @default.
- W2255047851 magId "2255047851" @default.
- W2255047851 workType "article" @default.