An A-to-Z guide to implementing a foreign sales corporation

Article Abstract:

The author explains the requirements for foreign sales corporations which must be met under the Internal Revenue Code to obtain beneficial tax treatment. Issues concerning business and tax planning are included.

Business planning

---

Planning for and obtaining the benefit of the extraterritorial income exclusion: from A to Z

Article Abstract:

The author discusses the extraterritorial income tax exclusion, which replaces the foreign sales corporation tax exemption regime.

Laws, regulations and rules, Foreign source income taxation

---

Tax issues facing Canadian companies expanding into the U.S

Article Abstract:

The author discusses business structure tax planning for Canadian businesses which may expand into the US. The discussion includes the pros and cons of operation as a subsidiary or a branch under US international tax law. Issues concerning state taxation and taxation of individuals are included.

Canada, Planning, International business enterprises, Multinational corporations, Tax planning, Transfer pricing

Similar abstracts:

• Abstracts: Qualified nonrecourse financing and the allocation of exculpatory liabilities. Transferring closely held stock to an FLP requires careful planning
• Abstracts: The larger the island of knowledge, the longer the shoreline of wonder. A silver lining in the dark cloud of taxation: Code section 691(c)
• Abstracts: Charitable split-dollar and charitable retirement plans for life insurance. Using charitable lead trusts as a life insurance planning tool

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