The branch-related taxes of section 884 / Peter J. Connors.
2005
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Details
Author
Title
The branch-related taxes of section 884 / Peter J. Connors.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, Inc., [©2005]-
Frequency
Updated irregularly.
Series
Tax management portfolios ; 6480.
Formatted Contents Note
Detailed analysis. Introduction
Branch profits tax
Branch interest withholding tax
Tax on excess interest
Application of U.S. tax treaties
Branch reporting requirements
Working papers.
Branch profits tax
Branch interest withholding tax
Tax on excess interest
Application of U.S. tax treaties
Branch reporting requirements
Working papers.
Summary
" ... analyzes the branch-related taxes of [section] 884, i.e., 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).
Note
Published as Tax Management Portfolio 909-3rd, <oct. 4, 2007>-2013.
Published: Washington, D.C., 2005-2007.
Published: Washington, D.C., 2005-2007.
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Title from title screen (viewed May 22, 2013).
Location
www
Available in Other Form
Print version: Connors, Peter J., Esq. Branch-related taxes of section 884. Arlington, VA : Tax Management, Inc., ©2013-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
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