Kluwer Law International
Corporate Tax on Distributions (Equalization Tax): Corporate Tax on Distributions
$158.61
Createspace Independent Publishing Platform
Corporate Tax Expenditures: Evaluations of Tax Deferrals and Graduated Tax Rates
Product Code:
9781502968067
ISBN13:
9781502968067
Condition:
New
$18.37
Corporate Tax Expenditures: Evaluations of Tax Deferrals and Graduated Tax Rates
$18.37
The United States taxes domestic corporations on their worldwide income, regardless of where it is earned, and provides credits for foreign income taxes paid. A U.S. parent corporation may directly or indirectly own multiple corporations, including both domestic and foreign subsidiaries. The U.S. taxes the worldwide income of U.S. corporations, whether earned domestically or abroad. However, the active business income earned by foreign subsidiaries is generally eligible for deferral from U.S. tax until it is distributed, usually in the form of dividends, to the U.S. parent corporation or other U.S. shareholders.
| Author: Government Accountability Office |
| Publisher: Createspace Independent Publishing Platform |
| Publication Date: Oct 31, 2014 |
| Number of Pages: 56 pages |
| Binding: Paperback or Softback |
| ISBN-10: 1502968061 |
| ISBN-13: 9781502968067 |
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