US tax scene

Article Abstract:

The US Department of Treasury and the Internal Revenue Service announced the amendment of regulations defining "foreign base company (FBC) services income". The amendment will limit the situations in which a controlled foreign corporation (CFC) will derive FBC services income, broadening a taxpayer's ability to defer US tax on CFC earnings. The scope of the amendment is discussed.

Public Finance Activities, Legal issues & crime, Government regulation (cont), Government regulation, Legal/Government Regulation, Corporate Income Taxes, Laws, regulations and rules, Foreign corporations, Powers and duties, United States. Internal Revenue Service, United States. Department of the Treasury

---

China tax scene

Article Abstract:

Discussion on changes in tax policy of Chinese government is presented, along with description of support structure for enterprise development in China.

China, Forecasts, trends, outlooks, Forecasts and trends, Market trend/market analysis, Tax policy, Entrepreneurship

---

US tax scene

Article Abstract:

Directives issued by the United States government to business enterprises on taxation of corporate income are described.

Capital funds & cash flow, Venture Analysis, Accounting and auditing, Business enterprises, Income

Similar abstracts:

• Abstracts: A work in translation. Closing statements
• Abstracts: EC tax scene: ECJ rejects claim by nonresident companies for UK tax credits. ECJ restricts scope of CFC legislation
• Abstracts: EC Tax Scene. Commission takes steps against withholding tax on outbound dividends
• Abstracts: Protocol to Canada treaty signed. US tax scene: final portfolio interest exemption regulations released. US Tax Scene: new US-Germany protocol zero rates intercompany dividends, updates limitation on benefits provision
• Abstracts: Corporate tax and the European Commission. Common corporate consolidated tax base - don't forget the tax rates!

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.