Statistics of Income Studies of International Income and Taxes

Redmiles, Lissa
June 2006
Statistics of Income (SOI) Bulletin;Summer2006, Vol. 26 Issue 1, p146
The article examines the findings of Statistics of Income studies of international income and taxes in the U.S. Data provided by these studies include the local and foreign transactions conducted by U.S. persons. The limitations of the corporate foreign tax credit provisions implemented by the U.S. Congress are presented.


Related Articles

  • SOI Projects and Contacts.  // Statistics of Income (SOI) Bulletin;Summer2006, Vol. 26 Issue 1, p264 

    The article presents a list of Statistics of Income projects and contracts in the U.S. They include the Americans Living Abroad 2006 program, Controlled Foreign Corporations 2004 program, Controlled Foreign Partnerships 2004 program, Corporation Foreign Tax Credit 2003 and 2004 programs and...

  • Chinese Procurement Under the New Enterprise Income Tax Law. Zollo, Thomas M.; Kvalseth, Jahn; Zuvich, Douglas; Tao, Amy // International Tax Journal;Sep2007, Vol. 33 Issue 5, p39 

    The article examines the taxation considerations potentially relevant to Chinese procurement and manufacturing operations under common commercial models in the U.S. Procurement of finished goods with the use local manufacturing oversight, with the use of controlled corporation and with unrelated...

  • COMMITTEE ON FOREIGN ACTIVITIES OF U.S. TAXPAYERS.  // Tax Lawyer;Summer79, Vol. 32 Issue 4, p1166 

    Focuses on the legislative changes in the Committee on Foreign Activities of Taxpayers in the United States. Availability of foreign tax credit for accumulation distributions; Denial of foreign tax credit for foreign taxes paid on income from the leasing transaction; Gains from liquidations of...

  • CFC regs.  // Practical Accountant;Nov95, Vol. 28 Issue 11, p20 

    Presents information on the Internal Revenue Service regulations for controlled foreign corporations (CFCs). Election for retroactive application; Allocation of deficits.

  • International Taxation. Feinschreiber, Robert; Kent, Margaret // Corporate Business Taxation Monthly;Aug2001, Vol. 2 Issue 11, p39 

    Deals with the decision of U.S. Tax Court to disallow the foreign tax credit claim of Chrysler. Information on the potential tax malpractice issues in the Chrysler case.

  • Limitation on use of deconsolidation to avoid foreign tax credit limitations.  // Practical Accountant;Jul94, Vol. 27 Issue 7, p16 

    Reports on proposed regulations of limitations for includible corporations on the use of deconsolidation to avoid foreign tax credit limitations. Categories; Date of effectivity.

  • Calculating earnings and profits under Code Section 964. Kramer, Mark A. // International Tax Journal;Winter2000, Vol. 26 Issue 1, p1 

    Provides methodology in calculating earnings and profits for a foreign corporation under Section Code 964 in the United States. Implications for international planning and compliance; Determination of earnings with respect to a particular period and a specific unit of measurement; Importance of...

  • Controlled Foreign Corporations, 2008. Mahony, Lee; Miller, Randy // Statistics of Income (SOI) Bulletin;Winter2013, Vol. 32 Issue 3, p170 

    The article discusses the use of U.S. multinational corporations-controlled foreign corporations (CFC) in direct foreign investment for tax year 2008. It says that CFC reported $6.0 trillion in receipts and held $14.5 trillion in assets for tax year 2008. It states that the rate of return on...

  • A Note From the Editor-in-Chief. Lowell D. Yoder // International Tax Journal;Sep2010, Vol. 36 Issue 5, p3 

    The article focuses on the modification in the hopscotch rule made by legislation, limiting the amount of foreign tax credits under the subpart F in the U.S. It states that the U.S. shareholders of a controlled foreign corporation (CFC) are required to include the shares of the subpart F income...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics