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May 04, 2009
Possible Mutlinational Corporate Tax Reform
26 U.S.C. 703 (Section 703 of the Internal Revenue Code)
IRS topic 856 (Foreign Tax Credit)
Foreign Tax Credits (1992-2004), IRS data
Tax Havens of the World (print, 03/2009 update) CWRU availability
Article citations (from ILP: Index to Legal Periodicals and Books:)
Postlewaite, P. F., et. al., The Adaptation of U.S. Tax Treaties to Changing Business Forms--A Case Study of Hybrid Entities. International Tax Journal v. 34 no. 5 (September/October 2008) p. 33-50
Wiles, D., et. al., When Is a Foreign Entity Relevant for U.S. Entity Classification Purposes?. The Tax Adviser v. 39 no. 7 (July 2008) p. 423, 426-7
Godfrey, H., et. al., Choice of Entity for Expansion of Operations into a Foreign Country. The Tax Adviser v. 38 no. 7 (July 2007) p. 394-400
Patelski, R. Check-the-Box: Not Always the Right Answer for Certain Foreign Corporations. The Tax Adviser v. 37 no. 4 (April 2006) p. 206, 208-9
Bennett, D. J. The Final Statutory Merger Regulations. Taxes v. 84 no. 4 (April 2006) p. 7-12, 75
Lau, P. C., et. al., Forms of Overseas Operations (Part II). The Tax Adviser v. 36 no. 4 (April 2005) p. 214-20
Lau, P. C., et. al., Forms of Overseas Operations (Part I). The Tax Adviser v. 36 no. 3 (March 2005) p. 156-8, 160-1
Yoder, L. D. International Taxation: Re-Thinking Check-the-Box. Taxes v. 83 no. 3 (March 2005) p. 27-8, 252-3
Bennett, M. C. Whose Tax Is It Anyway? Foreign Tax Credits in a Check-the-Box World. Taxes v. 83 no. 3 (March 2005) p. 35-42, 253-4
International Taxation: Re-Thinking Check-the-Box. Taxes v. 83 no. 3 (March 2005) p. 27-50
Oosterhuis, P. W. Check-the-Box Planning in Cross-Border Transactions. Taxes v. 83 no. 3 (March 2005) p. 43-50, 254-5
Lokken, L. Whatever Happened to Subpart F? U.S. CFC Legislation after the Check-the-box Regulations. Florida Tax Review v. 7 no. 3 (2005) p. 185-209
Posted by Andrew Dorchak at May 4, 2009 02:29 PM | categories: legal news
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