Another look at the low taxable income of foreign-controlled companies in the United States

被引：0

作者：

Grubert, H ^{[1
]}

机构：

[1] US Dept Treasury, Off Tax Anal, Washington, DC 20226 USA

来源：

91ST ANNUAL CONFERENCE ON TAXATION, PROCEEDINGS | 1999年

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：157 / 175

页数：19

共 50 条

[1] Is the Undistributed Income of Foreign Personal Holding Companies Taxable to United States Stockholders?
Brewster, Kingman
[J]. TAX MAGAZINE, 1938, 16 (02): : 69 - +
[2] THE TAXABLE INCOME OF THE UNITED STATES
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[J]. JOURNAL OF POLITICAL ECONOMY, 1918, 26 (10) : 952 - 969
[3] COMPARATIVE BUSINESS FAILURES OF FOREIGN-CONTROLLED FIRMS IN THE UNITED-STATES
LI, JT
GUISINGER, S
[J]. JOURNAL OF INTERNATIONAL BUSINESS STUDIES, 1991, 22 (02) : 209 - 224
[4] FOREIGN GOVERNMENTS RESPONSE TO RECENT UNITED-STATES TAX LEGISLATION AFFECTING FOREIGN-CONTROLLED UNITED-STATES-BASED CORPORATIONS
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MCGOWAN, JR
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[J]. JOURNAL OF WORLD TRADE, 1992, 26 (01) : 85 - 98
[5] UNITED-STATES COMPANIES MERGING WITH FOREIGN COMPANIES
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[J]. WATER-ENGINEERING & MANAGEMENT, 1990, 137 (08): : 8 - 8
[6] Are U. S. Shareholders Taxable for the Undistributed Income of Foreign Personal Holding Companies?
Krichman, Marvin L.
[J]. TAX MAGAZINE, 1938, 16 (12): : 712 - +
[7] UNITED-STATES-OF-AMERICA - TAXATION OF UNDISTRIBUTED INCOME OF CONTROLLED FOREIGN CORPORATIONS
不详
[J]. BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 1976, 30 (10): : 427 - 442
[8] UNITED-STATES-OF-AMERICA - TAXATION OF UNDISTRIBUTED INCOME OF CONTROLLED FOREIGN CORPORATIONS
不详
[J]. BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 1976, 30 (09): : 391 - 400
[9] UNITED-STATES-OF-AMERICA - TAXATION OF UNDISTRIBUTED INCOME OF CONTROLLED FOREIGN CORPORATIONS
不详
[J]. BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 1976, 30 (08): : 339 - 356
[10] Taxation of Foreign Individuals and Companies in the United States
不详
[J]. TAXES-THE TAX MAGAZINE, 1947, 25 (04): : 358 - 358

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