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User:Cat.lau/Books/International Taxation

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International Taxation

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Capital gain
Capital gains tax in the United States
Controlled foreign corporation
Corporate tax
De minimis
De minimis fringe benefit
Dividend
Dividend tax
Dividends received deduction
Double taxation
Entity classification election
Flow-through entity
Foreign corporation
Foreign personal holding company
Foreign tax credit
Gross income
Holding company
Income tax
Income tax in the United States
Internal Revenue Code
Ordinary income
Passive foreign investment company
Passive income
Permanent establishment
Physical presence test
Piercing the corporate veil
Price
Qualified dividend
Substance over form
Tax basis
Tax credit
Tax deduction
Tax deferral
Tax equalization
Tax exemption
Tax information exchange agreement
Tax residence
Tax treaty
Tax withholding in the United States
Thin capitalisation
Transfer pricing
Withholding tax