The Resource U.S. taxation of international shipping and air transport activities, Peter A. Glicklich and Michael J. Miller
U.S. taxation of international shipping and air transport activities, Peter A. Glicklich and Michael J. Miller
Resource Information
The item U.S. taxation of international shipping and air transport activities, Peter A. Glicklich and Michael J. Miller represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item U.S. taxation of international shipping and air transport activities, Peter A. Glicklich and Michael J. Miller represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- Summary
- " ... discusses the three tax regimes to which nonresident alien individuals and foreign corporations that conduct shipping or air transport activities within the United States may be subject: (1) the general provisions of the Internal Revenue Code of 1986, as amended, for foreign persons with certain modifications; (2) a "reciprocal exemption" provided by [section] 872(b) and [section] 883; or (3) the similar, but separate, exemption available under many U.S. income tax treaties. This Portfolio sets forth in detail the U.S. tax rules applicable under each of the three tax regimes, including in particular the requirements that must be satisfied to qualify for an exemption under either [section] 872(b) and [section] 883 or an applicable U.S. income tax treaty. In this regard, particular emphasis is given to Treasury Regulations issued in 2003 that make it substantially more burdensome for foreign corporations to claim the reciprocal exemption provided by [section] 872(b) and [section] 883."
- Language
- eng
- Extent
- 1 online resource
- Note
-
- Previously cataloged as Tax management portfolio 945
- Formerly published in Washington, D.C., 2005-2007
- Contents
-
- Detailed analysis. Overview
- Income taxation: inbound: before the 1986 TRA
- Income taxation: inbound: the 1986 TRA and beyond
- Income taxation: inbound: a more detailed examination of the reciprocal exemption
- Income taxation: inbound: income tax treaties
- Income taxation: outbound
- Miscellaneous
- Working papers
- Label
- U.S. taxation of international shipping and air transport activities
- Title
- U.S. taxation of international shipping and air transport activities
- Statement of responsibility
- Peter A. Glicklich and Michael J. Miller
- Title variation
-
- Taxation of international shipping and air transport activities
- United States taxation of international shipping and air transport activities
- Subject
-
- Corporations, Foreign -- Taxation | Law and legislation -- OECD countries
- Electronic books
- Income tax -- United States -- Foreign income
- Income tax -- United States -- Foreign income
- Shipping -- Taxation | Law and legislation -- United States
- Aeronautics, Commercial -- Taxation | Law and legislation -- United States
- Aeronautics, Commercial -- Taxation | Law and legislation -- United States
- Language
- eng
- Summary
- " ... discusses the three tax regimes to which nonresident alien individuals and foreign corporations that conduct shipping or air transport activities within the United States may be subject: (1) the general provisions of the Internal Revenue Code of 1986, as amended, for foreign persons with certain modifications; (2) a "reciprocal exemption" provided by [section] 872(b) and [section] 883; or (3) the similar, but separate, exemption available under many U.S. income tax treaties. This Portfolio sets forth in detail the U.S. tax rules applicable under each of the three tax regimes, including in particular the requirements that must be satisfied to qualify for an exemption under either [section] 872(b) and [section] 883 or an applicable U.S. income tax treaty. In this regard, particular emphasis is given to Treasury Regulations issued in 2003 that make it substantially more burdensome for foreign corporations to claim the reciprocal exemption provided by [section] 872(b) and [section] 883."
- Cataloging source
- BNA
- Characteristic
- updating web site
- http://library.link/vocab/creatorName
- Glicklich, Peter A
- Entry convention
- integrated entry
- LC call number
- KF6289.A1
- LC item number
- T35 no. 6740
- Nature of contents
-
- dictionaries
- bibliography
- Regularity
- complete irregular
- http://library.link/vocab/relatedWorkOrContributorDate
- 1967-
- http://library.link/vocab/relatedWorkOrContributorName
-
- Miller, Michael J.
- Tax Management Inc
- Series statement
- Foreign income portfolios
- Series volume
- 6740
- http://library.link/vocab/subjectName
-
- Income tax
- Shipping
- Aeronautics, Commercial
- Corporations, Foreign
- Label
- U.S. taxation of international shipping and air transport activities, Peter A. Glicklich and Michael J. Miller
- Note
-
- Previously cataloged as Tax management portfolio 945
- 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. Overview -- Income taxation: inbound: before the 1986 TRA -- Income taxation: inbound: the 1986 TRA and beyond -- Income taxation: inbound: a more detailed examination of the reciprocal exemption -- Income taxation: inbound: income tax treaties -- Income taxation: outbound -- Miscellaneous -- 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)60493455
- System details
- Mode of access: World Wide Web
- Label
- U.S. taxation of international shipping and air transport activities, Peter A. Glicklich and Michael J. Miller
- Note
-
- Previously cataloged as Tax management portfolio 945
- 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. Overview -- Income taxation: inbound: before the 1986 TRA -- Income taxation: inbound: the 1986 TRA and beyond -- Income taxation: inbound: a more detailed examination of the reciprocal exemption -- Income taxation: inbound: income tax treaties -- Income taxation: outbound -- Miscellaneous -- 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)60493455
- System details
- Mode of access: World Wide Web
Subject
- Corporations, Foreign -- Taxation | Law and legislation -- OECD countries
- Electronic books
- Income tax -- United States -- Foreign income
- Income tax -- United States -- Foreign income
- Shipping -- Taxation | Law and legislation -- United States
- Aeronautics, Commercial -- Taxation | Law and legislation -- United States
- Aeronautics, Commercial -- Taxation | Law and legislation -- United States
Genre
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/U.S.-taxation-of-international-shipping-and-air/jxNGL-ArwDU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/U.S.-taxation-of-international-shipping-and-air/jxNGL-ArwDU/">U.S. taxation of international shipping and air transport activities, Peter A. Glicklich and Michael J. Miller</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
