Matches in SemOpenAlex for { <https://semopenalex.org/work/W2284748339> ?p ?o ?g. }
Showing items 1 to 77 of
77
with 100 items per page.
- W2284748339 abstract "United States multinational companies (“MNCs”) often choose to operate in a foreign country through an entity formed under local law that is treated as a disregarded entity for U.S. federal tax purposes. As a result, the foreign entity’s activities are treated in the same manner under U.S. federal tax rules as those of a sole proprietorship, branch or division of the owner — the MNC. Although operating in a foreign country through a disregarded entity can be advantageous, at some point the MNC may conclude that this is no longer the case. In such cases, the MNC may want the foreign entity to file an entity classification election (on Internal Revenue Service Form 8832) to be treated as an association taxable as a corporation for U.S. federal income tax purposes. In general, changing the classification of a foreign entity in this manner is a deemed transaction described in section 351 of the Internal Revenue Code. This article discusses the numerous U.S. federal income tax consequences that result from a deemed section 351 transaction." @default.
- W2284748339 created "2016-06-24" @default.
- W2284748339 creator A5024176707 @default.
- W2284748339 date "2008-10-31" @default.
- W2284748339 modified "2023-09-26" @default.
- W2284748339 title "Converting a Disregarded Foreign Entity to a Corporation: More than Just Checking the Box" @default.
- W2284748339 hasPublicationYear "2008" @default.
- W2284748339 type Work @default.
- W2284748339 sameAs 2284748339 @default.
- W2284748339 citedByCount "0" @default.
- W2284748339 crossrefType "posted-content" @default.
- W2284748339 hasAuthorship W2284748339A5024176707 @default.
- W2284748339 hasConcept C100001284 @default.
- W2284748339 hasConcept C10138342 @default.
- W2284748339 hasConcept C121955636 @default.
- W2284748339 hasConcept C144133560 @default.
- W2284748339 hasConcept C157263771 @default.
- W2284748339 hasConcept C158016649 @default.
- W2284748339 hasConcept C162324750 @default.
- W2284748339 hasConcept C162853370 @default.
- W2284748339 hasConcept C165786947 @default.
- W2284748339 hasConcept C195487862 @default.
- W2284748339 hasConcept C199360897 @default.
- W2284748339 hasConcept C2524010 @default.
- W2284748339 hasConcept C2778348171 @default.
- W2284748339 hasConcept C2780378061 @default.
- W2284748339 hasConcept C28719098 @default.
- W2284748339 hasConcept C2993958944 @default.
- W2284748339 hasConcept C33923547 @default.
- W2284748339 hasConcept C41008148 @default.
- W2284748339 hasConcept C75949130 @default.
- W2284748339 hasConceptScore W2284748339C100001284 @default.
- W2284748339 hasConceptScore W2284748339C10138342 @default.
- W2284748339 hasConceptScore W2284748339C121955636 @default.
- W2284748339 hasConceptScore W2284748339C144133560 @default.
- W2284748339 hasConceptScore W2284748339C157263771 @default.
- W2284748339 hasConceptScore W2284748339C158016649 @default.
- W2284748339 hasConceptScore W2284748339C162324750 @default.
- W2284748339 hasConceptScore W2284748339C162853370 @default.
- W2284748339 hasConceptScore W2284748339C165786947 @default.
- W2284748339 hasConceptScore W2284748339C195487862 @default.
- W2284748339 hasConceptScore W2284748339C199360897 @default.
- W2284748339 hasConceptScore W2284748339C2524010 @default.
- W2284748339 hasConceptScore W2284748339C2778348171 @default.
- W2284748339 hasConceptScore W2284748339C2780378061 @default.
- W2284748339 hasConceptScore W2284748339C28719098 @default.
- W2284748339 hasConceptScore W2284748339C2993958944 @default.
- W2284748339 hasConceptScore W2284748339C33923547 @default.
- W2284748339 hasConceptScore W2284748339C41008148 @default.
- W2284748339 hasConceptScore W2284748339C75949130 @default.
- W2284748339 hasLocation W22847483391 @default.
- W2284748339 hasOpenAccess W2284748339 @default.
- W2284748339 hasPrimaryLocation W22847483391 @default.
- W2284748339 hasRelatedWork W1499595999 @default.
- W2284748339 hasRelatedWork W1522997847 @default.
- W2284748339 hasRelatedWork W2221109047 @default.
- W2284748339 hasRelatedWork W2255047851 @default.
- W2284748339 hasRelatedWork W2261054093 @default.
- W2284748339 hasRelatedWork W2262540876 @default.
- W2284748339 hasRelatedWork W2271852345 @default.
- W2284748339 hasRelatedWork W227239547 @default.
- W2284748339 hasRelatedWork W2610786184 @default.
- W2284748339 hasRelatedWork W2902563682 @default.
- W2284748339 hasRelatedWork W2911137992 @default.
- W2284748339 hasRelatedWork W2940264639 @default.
- W2284748339 hasRelatedWork W3122023954 @default.
- W2284748339 hasRelatedWork W3122819043 @default.
- W2284748339 hasRelatedWork W3124770079 @default.
- W2284748339 hasRelatedWork W3124887523 @default.
- W2284748339 hasRelatedWork W3125192045 @default.
- W2284748339 hasRelatedWork W3170765234 @default.
- W2284748339 hasRelatedWork W2187647102 @default.
- W2284748339 hasRelatedWork W3122166388 @default.
- W2284748339 isParatext "false" @default.
- W2284748339 isRetracted "false" @default.
- W2284748339 magId "2284748339" @default.
- W2284748339 workType "article" @default.