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| | [No title] |
 | | United States citizen employees and dependents shall be exempt from any taxes, fees, or other charges on income received as a result of their work for the Commission. | | | United States citizen civilian employees, and dependents, shall be exempt from any taxes, fees, or other charges on income received as a result of their work for the Panama Canal Administration. | | | United States citizen civilian employees, and dependents, shall be exempt from any taxes, fees, or other charges on income received as a result of their work for the Canal Commission. |
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http://www.usdoj.gov/osg/briefs/1985/sg850014.txt
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| | UNITED STATES - UNITED STATES TAX TREATMENT FOR FOREIGN SALES CORPORATIONS |
| | In this situation, where a taxpayer pays taxes in a foreign jurisdiction, the United States treats a proportion of the tax due to the United States as a tax on foreign-source income, and grants a tax credit with respect to that income. | | | Thus, the tax payable to the United States is reduced by the amount of the tax credit. | | | However, where a portion of the taxable income of a United States citizen or resident is subject to tax in a foreign jurisdiction, the United States credits the taxpayer, subject to certain limitations, with the amount of foreign taxes paid or deemed to have been paid by that taxpayer. |
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http://www.sice.oas.org/dispute/wto/ds108/108apr3e.asp
(7793 words)
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| | United States Taxation of U.S. Source International Shipping Income |
| | The United States Tax Reform Act of 1986 imposed on foreign corporations not doing business in the United States an annual tax equal to 4% of their U.S. source gross transportation income. | | | Since it is a gross tax, a charterer may not deduct the costs of crewing, insurance, etc. from the income earned, nor is a sub-charterer permitted to deduct the amount it pays in charterhire from the income it earns from use of the vessel. | | | The tax applies to the shipowner and all charterers and, for that reason, results in double taxation since the owner and all charterers are subject to it. |
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http://flottco.lawoffice.com/CM/newsarticles/newsarticles25.asp
(1576 words)
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| | United States v. Lewis County, Wash. |
| | A "political check" is provided when a state tax falls on a significant group of state citizens who can be counted upon to use their votes to keep the State from raising the tax excessively, and thus placing an unfair burden on the Federal Government. | | | The requirement that federally-held property be subject to taxation "in the same manner" as other property can refer to the time when the tax is due, the manner of valuation, or any number of other elements of the state taxing process other than the imposition of interest, penalties and foreclosure. | | | Washington's tax scheme undeniably discriminates between farmland that is held by the FSA and farmland that is similarly held by the state. |
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http://lw.bna.com/lw/19990504/9735510.htm
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| | Report 17 - Insurance Taxation in Georgia: Analysis and Options |
| | Thus, in discussing the taxation of insurance it is important to note the importance of this industry and realize that state tax policy affects the development of the industry, the provision of coverage, and the growth of the industry. | | | That is, if state A would tax state B's companies at a higher rate than its own companies, State B would tax State A's companies at the higher of the two states' tax rates. | | | History of Insurance Taxation in United States and Georgia Historically, insurance premiums are taxed rather than notions of net income. |
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http://frp.aysps.gsu.edu/frp/frpreports/report_17/no17_fr.html
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| | Nat' Academies Press, Growing Up Tobacco Free: Preventing Nicotine Addiction in Children and Youths (1994) |
| | The United States could raise an additional $35 billion annually from tobacco taxes before consumption rates would drop to a point where tax revenues would begin to decline.55 Obviously, while no tax is desirable, the simple fact is that governments need money to operate, and they acquire that money through taxation. | | | In all but 4 of these 43 states, the sales tax base includes the excise tax, adding between 6 cents and 14 cents to the price of a pack of cigarettes.7 With few exceptions, the imposition of, and increases in, state tobacco taxes are the result of the need to raise revenues. | | | Tobacco products are taxed in two ways: the unit tax, which is based on a constant nominal rate per unit (that is, per pack of cigarettes), and the ad valorem tax, which is based on a constant fraction of either wholesale or retail price. |
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http://www.nap.edu/openbook/0309051290/html/177.html
(5353 words)
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| | Taxation: International Aspects of United States Income Taxation - Ring |
| | During 1996 Wonders produced plant food in the United States and sold 10% of the output in Europe (title passing at the dock in Europe) and the remainder in the United States, resulting in total gross income of $600,000 and cost of goods sold of $100,000. | | | The lock business has no business assets, employees, or representatives in the United States, but does have an account with a bank in New York on which it earned $2,500 of interest in 1996. | | | In 1996, this fence business earned net income of $20,000 from the sale of fences in the U.S., in addition to earning $3,000 of interest income on the deposit of its working capital at a local Texas bank, and $4,000 in royalties from licensing a special chain link fence design to unrelated U.S. companies. |
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http://www.law.harvard.edu/academics/registrar/htm97/t-z/taxinter.html
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| | HOME |
| | They propose that a National Sales Tax be administered by states and for those states who do not have a sales tax, by another state or private industry. | | | Reducing or eliminating the Tax Gap and Administration Cost of taxation could generate savings of $2.75 trillion to $3.75 trillion over next ten years. | | | Organizations such as Americans for Fair Taxation @ http://www.fairtax.org propose abolishing the income tax in favor of a National Sales Tax. |
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http://fairtaxation.org
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| | United States Taxation of Foreign Investors: Money Beyond Borders |
| | U.S. Taxation of Foreign Investors: Money Beyond Borders is intended to provide the foreign investor, both corporate and individual, with a basic introduction to the tax laws of the United States as they apply to that foreign investor. | | | One concern that is often high on their list is the payment of United States Federal taxes, both income taxes and estate taxes. | | | From a tax perspective there are both special advantages and traps for both would-be immigrants to the United States and the foreign investor. |
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http://taxation.iuplog.com
(480 words)
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| | taxation and the united states - Books, journals, articles @ The Questia Online Library |
| | The income earned...subject to double taxation: first, the income...subject to double taxation. | | | ...One of the most striking and persistent policy differences between European nations and the United States is their vastly different levels of taxation of motor fuels and their divergent policies on dedicating ("earmarking") motor fuel taxes to... | | | From our personal taxation to our council taxe s and corporation taxes, across the whole range of revenues there...adjustments upward. |
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http://www.questia.com/search/taxation-and-the-united-states
(1814 words)
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| | Operation Clambake: CoS / IRS Closing Agreement |
| | To the extent such payments are physically received inside the United States they may be couriered overseas prior to deposit, provided that there are in place appropriate financial controls to ensure the processing, handling and tracing of such deposits to the account of the Scientology-related organization to which such payment is drawn. | | | The CPA does not have to be licensed by the state in which the Corporate CTCC members are located; however, the CPA must abide by the rules and regulations of professional conduct promulgated by the accountancy board of the state in which the Corporate CTCC members are located. | | | To the extent that the particular reporting entity is required under the laws of a foreign jurisdiction to have certified financial statements or an accountant's review prepared annually, those reports (converted to the English language and to United States dollars) may, in general, be substituted for the special purpose reports enumerated in Exhibit IV-2. |
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http://www.xenu.net/archive/IRS
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| | UNJSPF: Taxation Guide - Liability to pay federal income tax |
| | It may be necessary to consult a tax lawyer or a tax accountant. | | | This can be secured only from the competent federal or state fiscal authorities, either individually or generally from official publications. | | | If such status changes, so may the taxability of UNJSPF benefits received thereafter, but not that of payments received earlier. |
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http://www.unjspf.org/eng/taxguide/IIIA.html
(323 words)
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| | Introduction to United States International Taxation |
| | Tax practitioners outside the United States whose clients have activities in the country generally rely on their U.S. tax advisors for technical advice on the U.S. tax aspects of their clients' transactions. | | | Without becoming mired in technical detail, Introduction to United States International Taxation provides an overview of the principles adopted by the United States in taxing U.S. or foreign individuals and corporations as they invest, work, or carry on a trade or business in the United States or abroad. | | | In order to position themselves to evaluate the advice received and to relate it to their own tax systems, however, foreign tax advisors must place the material they receive from their U.S. counterparts within the overall structure of the U.S. international tax system. |
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http://www.cyberhaven.com/businessbooks/taxes/9041106197AMUS40758.html
(341 words)
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| | Is the United States Wal-Marching Off the Cliff ??? December 18, 2004 |
| | Because a healthy manufacturing sector in the United States was superfluous, everything else followed: a defined benefit pension, the hallmark of a civilized society, was simply unaffordable. | | | The disparity in purchasing power parity between the United States and, say, Vietnam, was such that domestic production, even without pension benefits and health care, but especially with them, became economically nonsensical. | | | A national debt (i.e., deferred taxation) which is large, growing, and bodes to make China and Japan America's paymaster. |
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http://www.d-n-i.net/fcs/comments/c532.htm
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| | Internet Taxation |
| | Especially concerning was the prospect for extreme taxation measures such as taxing every bit or "packet" of information transacted. | | | Establishes Advisory Committee on Electronic Commerce to study the implications of internet taxation and produce formal policy recommendations to Congress by April 21, 2000. | | | You could include this link in the body of the update where the internet tax freedom act is introduced. |
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http://www.pubpol.duke.edu/centers/dewitt/course/internetandsociety/taxation
(492 words)
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| | Lincoln Institute of Land Policy - Publications |
| | This publication is based on the second Chairman’s Roundtable, which focused on the property tax as the primary instrument used for appropriating a portion of private land value for public purposes. | | | Ladd summarizes the literature and clarifies issues such as the use of land use regulation as a fiscal tool, the effects of taxes on economic activity, and tax policies to promote economic development. | | | Other contributors present new research on issues such as the impact of growth on tax burdens, land value taxation and metropolitan tax base sharing. |
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http://www.lincolninst.edu/pubs/pub-detail.asp?id=208
(468 words)
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| | Aspen Publishers - Essentials of United States Taxation |
| | Essentials of United States Taxation clearly explains basic structural features and accounting issues, corporate and partnership taxation, and the rules governing international transactions, both inbound and outbound. | | | How are joint ventures and other hybrid entities taxed in the United States? | | | The easy-to-use, reliable guide that tax advisors worldwide have been looking for. |
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http://www.aspenpublishers.com/Product.asp?catalog_name=Aspen&category_name=&product_id=9041109641&cookie_test=1
(246 words)
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| | The Infography about United States Federal Taxation |
| | Henry C. Simons, Personal Income Taxation: The Definition of Income as a Problem of Fiscal Policy (University of Chicago Press, 1938). | | | Sheldon D. Pollack, The Failure of U.S. Tax Policy: Revenue and Politics (Penn State Press, 1996). | | | John F. Witte, The Politics and Development of the Federal Income Tax (University of Wisconsin Press, 1985). |
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http://www.infography.com/content/348440852644.html
(235 words)
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| | WorldLII - Categories - Countries - United States of America - Taxation, Revenue & Customs |
| | Full text of the Convention Between the Government of the United States of America and the Government of the Republic of Venezuela for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital as of 25 January 1999. | | | Convention Between the Government of the United States of America and the Government of the Republic of Venezuela for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital [Search | | | Only WorldLII Catalog >> Taxation, Revenue & Customs |
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http://www.worldlii.org/catalog/51807.html
(312 words)
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| | Ernst & Young - Financial Services - Investment Management - United States - Distributing - Taxation |
| | Our professionals can assist you in setting up a new fund, or distributing an existing fund, around the world. | | | Distributing a Foreign Fund into the U.S. To navigate through this section simply click on the topic of interest from the top of each page. | | | Ernst and Young - Financial Services - Investment Management - United States - Distributing - Taxation |
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http://www.ey.com/global/content.nsf/International/United_States_-_Distributing_-_Taxation
(919 words)
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| | Taxation of Foreign Nationals by the US - Deloitte AG |
| | Therefore, it is important for foreign nationals coming to the United States to review the options available to minimize their tax liability in the United States as well as in their home country. | | | As a rule, classification as a nonresident foreign national may confer distinct tax advantages, but, in individual cases, the advantages of resident versus nonresident status may vary from year to year. | | | Taxation of Foreign Nationals by the US A foreign national may be subject to one of two drastically different systems of taxation by the United States depending on whether he or she is classified as a resident or a nonresident alien of the United States. |
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http://www.deloitte.com/dtt/article/0,1002,cid=23716&pre=Y&lid=69,00.html
(233 words)
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| | Tax History Museum: Suggestions for Further Reading |
| | Berkman, Michael B. The State Roots of National Politics : Congress and the Tax Agenda, 1978-1986. | | | The Price of Progress : Public Services, Taxation, and the American Corporate State, 1877 to 1929. | | | Taxation and Taxes in the United States under the Internal Revenue System, 1791-1895; an Historical Sketch of the Organization, Development, and Later Modification of Direct and Excise Taxation under the Constitution. |
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http://www.tax.org/Museum/reading.htm
(349 words)
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| | [No title] |
| | 105 State Tax on Foreign-held Bonds, 15 Wall. | | | 300 41, 42, 147 State Tax on Railway Gross Receipts, 15 Wall. | | | The concurrent jurisdiction of the federal and state courts. |
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http://www.textfiles.com/law/us&scon1.txt
(3810 words)
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| | Watson Wyatt News: United Kingdom: Double taxation convention with United States ratified |
| | Assuming the Convention is ratified by the US Legislature by 31st March 2003, it will take effect in the UK from April 2003 (excluding the provisions on withholding tax). | | | Withholding tax provisions take effect in both the UK and the USA from the second month following the date on which the Convention enters into force. | | | On 20 November, the new double taxation convention between the United States and the United Kingdom dated 24 July 2001 for the avoidance of double taxation and the prevention of tax evasion obtained the Royal assent in the United Kingdom. |
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http://www.shrm.org/global/publications/watson-wyatt/1202dnews.htm
(258 words)
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| | Transfer Pricing |
| | FSA 200103024 (value of stock options is item of compensation cost for tax purposes that must be included in pool of costs shared under qualified cost sharing arrangement) | | | FSA 200225009 (section 1.482-7 does not permit QCSA to be modified retroactively; buy-in payment must reflect value of all pre-existing IP made available to cost sharing arrangement, not just IP made available and ultimately embedded in manufactured product) | | | FSA 200023014 (consideration of transfer pricing methodologies, including market capitalization method, as best method for determining arm's length buy-in payment under Treas. |
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http://www.intltaxlaw.com/shared/transfer/frontpage.htm
(1085 words)
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| | Meet C. Clinton Stretch Tax Services Profile - Deloitte & Touche USA LLP |
| | He was responsible for the formulation of federal tax policy in such diverse areas as energy and natural resources, life and casualty insurance, partnerships, tax administration and compliance. Clint was also an attorney-advisor to the chief counsel of the Internal Revenue Service prior to serving on the Joint Committee on Taxation. | | | His responsibilities include responding to emerging tax legislative issues, and he is widely quoted in the media on U.S. tax matters. | | | Prior to joining us in 1985, Clint served as legislation counsel to the Joint Committee on Taxation of the United States Congress from 1979 to 1985. |
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http://www.deloitte.com/dtt/employee_profile/0,1007,sid=2303&cid=15722,00.html
(330 words)
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| | National Tax Journal: Casino taxation in the United States.@ HighBeam Research |
| | The two most common forms of taxation include a tax on the net amount gambled (AGR, adjusted gross receipts, or gross receipts minus prizes paid) and admission taxes charged on riverboat casinos. | | | A wide range of tax rates are applied to AGR by the states. | | | This paper provides an overview of the forms of taxation that are applied to casinos by state and local governments, and analyzes those taxes and fees from a policy perspective. |
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http://www.highbeam.com/library/doc0.asp?DOCID=1G1:134172157&refid=holomed_1
(226 words)
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| | Tax Analysts: Free Bulletins: Tax History: Tax History Bulletin (13 February 1997) |
| | Certainly the shift "from a class tax to a mass tax", as it has been called, was a triumph of administration. | | | Lawyers, historians and economists have ignored the history of taxation in the United States. | | | In each emergency, the federal government was flexible enough to adapt its fiscal system to new needs: tariffs under the new constitution, income taxation in the Civil War and again in World War I, and income taxation extended for the first time to the masses in World War II. |
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http://www.taxanalysts.com/www/tadiscus.nsf/Archives/5855AF906A66ED0D8525643D007467A3?OpenDocument
(1439 words)
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| | Hellawell (1980) United States taxation and developing countries |
| | Income tax; Investments, Foreign; International business enterprises; Foreign income; Congresses; Taxation; United States; Developing countries | | | Hellawell (1980) United States taxation and developing countries | | | To view the the latter's ratings, click on Chapters/Papers/Articles in the STATISTICS box, select a publication from the list that appears, and then click on either Quality or Interest in that publication's STATISTICS box. |
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http://www.getcited.org/?PUB=101975990&showStat=Ratings
(88 words)
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| | Indian Taxation Before the United States Supreme Court -- 4 March 2005 |
| | The state claims that it is losing revenue when fuel is sold on reservations. | | | Indian Taxation Before the United States Supreme Court. | | | Indian Taxation Before the United States Supreme Court -- 4 March 2005 |
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http://www.legix.com/displayArticle.cfm?CategoryID=10&catdate=2005-03-04
(95 words)
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| | Accountancy and Taxation Services - US (United States) - page 4 |
| | Datamonitor's Accountancy in the United States industry profile is an essential resource for top-level data and analysis covering the Accountancy industry. | | | Accountancy and Taxation Services - US (United States) - page 4 | | | Datamonitor's Wealth Management in the United States industry profile... |
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http://www.kellysearch.com/us-product-286-4.html
(584 words)
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| | A test of the theory of optimal taxation for the United States: 1870-1989 |
| | A test of the theory of optimal taxation for the United States: 1870-1989 | | | For technical questions: (Research Department, Board of Governors of Fed Res Sys). | | | "A Test of the Theory of Optimal Taxation for the United States, 1869-1989," The Review of Economics and Statistics, MIT Press, vol. |
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http://ideas.repec.org/p/fip/fedgfe/143.html
(157 words)
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