U.S. international taxation of telecoms / Marc D. Ganz.
2002
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Items
Details
Author
Title
U.S. international taxation of telecoms / Marc D. Ganz.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [©2002]-
Description
1 online resource.
Frequency
Updated irregularly.
Series
Tax management portfolios ; 6760.
Formatted Contents Note
Detailed analysis. Introduction
Overview of the telecommunications industry
Types of services
Overview of the history of the U.S. telecommunications industry
Telecom regulatory organizations
Trends in international deregulation
Taxation of internet providers and e-commerce
Overview of certain international joint ventures
Permanent establishment and U.S. trade or business
Source of income
U.S. Federal tax depreciation of assets used in the telecommunications industry
Communications excise tax
Real property and telecommunications
Indefeasible rights of use
Taxation of certain Government-owned telcoms
Working papers.
Overview of the telecommunications industry
Types of services
Overview of the history of the U.S. telecommunications industry
Telecom regulatory organizations
Trends in international deregulation
Taxation of internet providers and e-commerce
Overview of certain international joint ventures
Permanent establishment and U.S. trade or business
Source of income
U.S. Federal tax depreciation of assets used in the telecommunications industry
Communications excise tax
Real property and telecommunications
Indefeasible rights of use
Taxation of certain Government-owned telcoms
Working papers.
Summary
" ... analyzes the U.S. federal income tax treatment of entities engaged in providing telecommunications services. Telecommunications services include both services provided by traditional telecommunications companies, as well as newly emerging technologies, such as Internet Service Providers and Internet Telephony Providers."
Note
Published: Washington, D.C., 2002-2007.
Published as: Tax Managment Portfolio 946, <oct. 4, 2007>-2013.
Published as: Tax Managment Portfolio 946, <oct. 4, 2007>-2013.
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Title from title screen (viewed Dec. 5, 2013).
Location
www
Available in Other Form
Print version: Ganz, Marc D. U.S. international taxation of telecoms. Arlington, VA : Tax Management Inc., ©2013-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in