Export tax incentives / Neal J. Block, Baker & McKenzie LLP, Chicago, IL ; with contributions from Erik J. Christenson, Baker & McKenzie LLP, San Francisco, CA, Matthew S. Mauney, Baker & McKenzie LLP, Houston, TX.
Block, Neal J., author.; Christenson, Erik J. (Erik Jon), author.; Mauney, Matthew S. (Matthew Stephen), author.; Thompson, Mark C., author.; Zuraff, Terri LaRae, author.; Bruce, Charles M., author.; Lieberman, Edward H., author.; Hickey, James P. (James Patrick), author.; Tax Management Inc., issuing body.
2009
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Author
Title
Export tax incentives / Neal J. Block, Baker & McKenzie LLP, Chicago, IL ; with contributions from Erik J. Christenson, Baker & McKenzie LLP, San Francisco, CA, Matthew S. Mauney, Baker & McKenzie LLP, Houston, TX.
Former Title
Foreign sales corporations 1998-2009
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2009]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 6360.
Formatted Contents Note
Detailed Analysis I. Prior Export Tax Incentives Under the Code II. Interest-Charge DISCs (IC DISCs) III. Foreign Derived Intangible Income (FDII) IV. Use of DISC Regime and FDII Regime for Transactions Meeting the Requirements for Both Regimes Working papers.
Summary
"Tax Management Portfolio, Export Tax Incentives, No. 6360, discusses the rules pertaining to interest-charge domestic international sales corporations (IC DISCs), which currently constitute one of the two remaining export tax incentives under the Internal Revenue Code of 1986, as amended. The Portfolio also discusses the rules pertaining to foreign derived intangible income (FDII), which is the other export tax incentive under the Code. The IC DISC rules are a continuation of the DISC rules, which were originally enacted in 1971, significantly revised in 1984, and remain in the wake of the enactment and repeal of two other export tax regimes, the foreign sales corporation (FSC) rules and the extraterritorial income (ETI) rules. The FSC and ETI rules continue to influence the DISC regime. The FDII rules have a much shorter history, having been enacted in 2017."
Note
Authors: Mark Thompson and Terri LaRae Zuraff, <august 20, 2009>.
Published as Tax Management portfolio 934-2nd, <august 20, 2009>-2019.
[" ... a revision of 934 T.M., Foreign sales corporations, authored by Charles M. Bruce, Edward H. Lieberman and James P. Hickey."].
Published as Tax Management portfolio 934-2nd, <august 20, 2009>-2019.
[" ... a revision of 934 T.M., Foreign sales corporations, authored by Charles M. Bruce, Edward H. Lieberman and James P. Hickey."].
Source of Description
Description based on contents viewed on May 24, 2019; title from description page.
Location
www
Available in Other Form
Print version: Block, Neal J. Export tax incentives. Arlington, VA : Tax Management Inc., [2019]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
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