The Resource U.S. income taxation of foreign governments, international organizations, central banks, and their employees, Babak E. Nikravesh, Esq., Hogan Lovells US LLP, San Francisco, California

U.S. income taxation of foreign governments, international organizations, central banks, and their employees, Babak E. Nikravesh, Esq., Hogan Lovells US LLP, San Francisco, California

Label
U.S. income taxation of foreign governments, international organizations, central banks, and their employees
Title
U.S. income taxation of foreign governments, international organizations, central banks, and their employees
Statement of responsibility
Babak E. Nikravesh, Esq., Hogan Lovells US LLP, San Francisco, California
Title variation
  • United States income taxation of foreign governments, international organizations, central banks, and their employees
  • US income taxation of foreign governments, international organizations, central banks, and their employees
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... discusses primarily the income tax exemptions under [section] 892, [section] 893 and [section] 895. The Portfolio explores the development of the exemption under [section] 892(a) for foreign governments, particularly the limitations placed on the scope of the exemption by the 1986 Tax Reform Act and by the 1988 temporary regulations and the clarifications (and liberalization) of existing rules by the 2011 proposed regulations. It analyzes in detail what types of organizations are exempt from tax and what kinds of income received by such organizations are exempt from tax. There is an extensive analysis of the issues raised by the regulations under [section] 892 and the ambiguities still present in the law. Tax planning suggestions are also presented and analyzed. It further explores the broader income tax exemption available to certain international organizations under [section] 892(b)."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Nikravesh, Babak E
Entry convention
integrated entry
Former title
U.S. income taxation of foreign governments, international organizations and their employees
LC call number
KF6289.A1
LC item number
T35 no. 6520 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Maloney, Teresa A.
  • Dick, Brett R.
  • Tax Management Inc
Series statement
U.S. international portfolios
Series volume
6520
http://library.link/vocab/subjectName
  • Investments, Foreign
  • Income tax
  • Taxation
  • Tax exemption
Label
U.S. income taxation of foreign governments, international organizations, central banks, and their employees, Babak E. Nikravesh, Esq., Hogan Lovells US LLP, San Francisco, California
Instantiates
Publication
Note
  • Authors: Brett R. Dick, Babak E. Nikravesh, and Teresa A. Maloney, <June 10, 2011>
  • Previously published as Tax Management portfolio 913-4th, <June 10, 2011>
  • Formerly published in Washington, D.C., 2005-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Exemption from U.S. income taxation of foreign governments and international organizations under [section] 892 -- Exemption from U.S. income taxation of compensation of employees of foreign governments and international organizations under [section] 893 -- Exemption from U.S. income taxation of foreign central banks under [section] 895 -- Other exemption possibilities -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60458584
System details
Mode of access: World Wide Web
Label
U.S. income taxation of foreign governments, international organizations, central banks, and their employees, Babak E. Nikravesh, Esq., Hogan Lovells US LLP, San Francisco, California
Publication
Note
  • Authors: Brett R. Dick, Babak E. Nikravesh, and Teresa A. Maloney, <June 10, 2011>
  • Previously published as Tax Management portfolio 913-4th, <June 10, 2011>
  • Formerly published in Washington, D.C., 2005-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Exemption from U.S. income taxation of foreign governments and international organizations under [section] 892 -- Exemption from U.S. income taxation of compensation of employees of foreign governments and international organizations under [section] 893 -- Exemption from U.S. income taxation of foreign central banks under [section] 895 -- Other exemption possibilities -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60458584
System details
Mode of access: World Wide Web

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