haku: @author Wood, R. / yhteensä: 14
viite: 8 / 14
| Tekijä: | Wood, R. |
| Otsikko: | An overview of state corporate taxation for foreign investors in the United States. |
| Lehti: | Management International Review
1991 : VOL. 31:2, p. 173-184 |
| Asiasana: | TAXATION FOREIGN INVESTMENT USA |
| Kieli: | eng |
| Tiivistelmä: | State and local taxation is an important consideration when planning an investment in the USA. These taxes should be regarded as a controllable business cost, and assessment of their significance should be part of any planning for investment. The principal factors affecting corporate liability for state corporate income taxes are identified and discussed. State income tax planning strategies are suggested, as well as general principles relating to the structuring of business entities operating across state lines. It is shown how nexus for franchise taxes and for corporate income tax is generated. The determination of tax base is described. The taxation of two or more related firms is examined. |
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