Tax Havens and Their Use by United States Taxpayers
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Hersteller: | Forgotten Books (Gordon, Richard A.) |
Stand: | 2015-08-04 03:50:33 |
Produktbeschreibung
Excerpt from Tax Havens and Their Use by United States Taxpayers: An Overview; A Report to the Commissioner of Internal Revenue, the Assistant Attorney General (Tax Division) And the Assistant Secretary of the Treasury (Tax Policy) Anti-Abuse Measures; 1. Accumulated earnings tax; 2. Transfer pricing; 3. Sections 367 and 1491; 4. Personal holding companies; 5. Foreign personal holding companies; 6. Section 269; 7. Foreign investment companies; 8. Controlled foreign corporations; 9. Dispositions of stock of controlled foreign corporations; 10. Dispositions of patents to foreign corporations; V. Patterns of Use of Tax Havens; A. Tax Avoidance v. Tax Evasion; B. Transfers to a Tax Haven Entity; 1. Transfer Pricing; 2. Transfers of Assets Other than by Transfer Pricing; a. Transfers to Tax Haven Corporations Scope of 367; b. Transfers Not Reorganizations; C. Transactions Through a Controlled Entity; 1. Tax Planning Minimizing Tax and Maximizing the Foreign Tax Credit; 2. Holding Companies; 3. Sales Activities; 4. Services and Construction; 5. Transportation; 6. Insurance; 7. Banking; D. Transactions Through an Entity which is not Controlled; E. Principal Patterns of Abusive Tax Haven Use Predominently by Promoters and by Individual Taxpayers; 1. Background; 2. Patterns of Use; a. Investment Companies; b. Trading Company; c. Holding Companies; d.Shelters; (i ) Commodities;(ii) Movies; (iii) Foreign situs property; e. Foreign Trusts; f. Double Trusts; g. Generating Deductions; h. Expatriation About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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