U.S. income taxation of foreign corporations / Authors, Charles T. Plambeck, Esq., Managing Director, Citigroup, New York, NY, Diane M. Ring, Esq., Professor of Law, Boston College Law School, Boston, MA, Matthew M. Mosby, KPMG LLP, Charlotte, North Carolina and Mark H. Price, KPMG LLP, Washington, DC.

U.S. income taxation of foreign corporations / Authors, Charles T. Plambeck, Esq., Managing Director, Citigroup, New York, NY, Diane M. Ring, Esq., Professor of Law, Boston College Law School, Boston, MA, Matthew M. Mosby, KPMG LLP, Charlotte, North Carolina and Mark H. Price, KPMG LLP, Washington, DC.

Arlington, VA : Tax Management, [2008]-
Bloomberg Tax & Accounting

1 online resource.

Tax management portfolios ; 6460.

" ... describes the Internal Revenue Code provisions applicable to foreign corporations. The United States asserts jurisdiction to tax foreign corporations only if they are engaged in business in the United States or receive income from sources within the United States. Foreign corporations that are engaged in a trade or business in the United States are subject to net-basis income tax under [section] 882 on any of their income that is "effectively connected" with that business."

Authors: Jessica L. Katz, Charles T. Plambeck, and Diane M. Ring, <aug. 26, 2008>-2020.
Previously published as Tax Management Portfolio 908-2nd, <aug. 26, 2008>-2020.

Includes bibliographical references.

Description based on contents viewed on June 10, 2021; title from description page.

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Print version: Plambeck, Charles T. U.S. income taxation of foreign corporations. Arlington, VA : The Bureau of National Affairs, Inc., ©2020

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