Berkeley Journal of International Law最新文献_第10页

A Question of Values: Continuing Divergences between U.S. and International Refugee Norms 价值观问题:美国与国际难民规范之间的持续分歧

Berkeley Journal of International Law Pub Date : 1997-12-31 DOI: 10.15779/Z38V939

C. P. Blum

引用次数: 3

Recognizing the Rights of Indigenous People to Their Traditional Lands: A Case Study of an Internally-Displaced Community in Guatemala 承认土著人民对其传统土地的权利:危地马拉国内流离失所社区的案例研究

Berkeley Journal of International Law Pub Date : 1997-12-31 DOI: 10.15779/Z38BD2V

M. Holley

引用次数: 2

The U.S. International Tax Treatment of Partnerships: A Policy-Based Approach 美国合伙企业的国际税收待遇:基于政策的方法

Berkeley Journal of International Law Pub Date : 1996-12-31 DOI: 10.15779/Z38W93N

David L. Forst

{"title":"The U.S. International Tax Treatment of Partnerships: A Policy-Based Approach","authors":"David L. Forst","doi":"10.15779/Z38W93N","DOIUrl":"https://doi.org/10.15779/Z38W93N","url":null,"abstract":"As the use of partnerships as vehicles for international investment has increased, corresponding attention has been given to the U.S. tax issues associated with international partnerships.' The resolution of these tax issues, however, can be elusive. Tax treatment is often uncertain because entities that the U.S. treats as partnerships are chameleon-like. Although the distinguishing feature of a partnership (as opposed to a corporation) under U.S. tax law is that its profits and losses are recognized by its individual partners, in the analysis of subtler issues it is often unclear whether a partnership should be viewed as a mere aggregate of its partners or as a separate, stand-alone entity. Uncertain tax treatment also arises in the international context with respect to hybrid entities-the situation where one nation characterizes an entity as a partnership while another nation characterizes it as a corporation.' These issues have become more prominent since the IRS issued regulations that permit taxpayers to elect whether most domestic unincorporated business associations and many foreign business associations should be treated for federal tax purposes as corporations or partnerships (or in some cases as branches). 3","PeriodicalId":325917,"journal":{"name":"Berkeley Journal of International Law","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1996-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127277970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Article III, the Foreign Relations Power, and the Binational Panel System of NAFTA 第三章对外关系权力与北美自由贸易协定双边小组制度

Berkeley Journal of International Law Pub Date : 1996-12-31 DOI: 10.15779/Z382066

E. Boyer

引用次数: 1

The Antitrust and Technology Transfer Licensing Interface: A Comparative Analysis of Current Developments 反垄断与技术转让许可界面:当前发展的比较分析

Berkeley Journal of International Law Pub Date : 1995-12-31 DOI: 10.15779/Z38F94K

Howard W. Fogt, I. Gotts

引用次数: 0

Corporate Income Tax Reform in the United States: Proposals for Integration of the Corporate and Individual Income Taxes, and International Aspects 美国企业所得税改革:企业所得税与个人所得税一体化的建议及其国际层面

Berkeley Journal of International Law Pub Date : 1994-12-31 DOI: 10.15779/Z38TH1D

J. K. McNulty

引用次数: 0

The European Community's Value-Added Tax System: Analysis of the New Transitional Regime and Prospects for Further Harmonization 欧洲共同体的增值税制度:对新的过渡制度的分析和进一步协调的前景

Berkeley Journal of International Law Pub Date : 1994-12-31 DOI: 10.15779/Z386S7Q

C. Hart

引用次数: 5

Reforming Japan's Securities Markets: The Loss Compensation Scandal 改革日本证券市场:损失赔偿丑闻

Berkeley Journal of International Law Pub Date : 1993-12-31 DOI: 10.15779/Z38CH2B

C. Char

引用次数: 2

Unsatisfactory Response to the International Problem of Thin Capitalization: Can Regulations Save the Earnings Stripping Provision, An 对资本不足国际问题的不满意反应:监管能否挽救收益剥离条款，《金融时报》

Berkeley Journal of International Law Pub Date : 1991-12-31 DOI: 10.15779/Z38PW68

Robert J. Misey

引用次数: 1

International Commerce through a Foreign Subsidiary: Navigating the Anti-Haven Tax Shoals of the Internal Revenue Code 通过外国子公司进行国际贸易:在国内税收法的反避税浅滩上航行

Berkeley Journal of International Law Pub Date : 1991-12-31 DOI: 10.15779/Z385W63

Ernest R. Larkins

{"title":"International Commerce through a Foreign Subsidiary: Navigating the Anti-Haven Tax Shoals of the Internal Revenue Code","authors":"Ernest R. Larkins","doi":"10.15779/Z385W63","DOIUrl":"https://doi.org/10.15779/Z385W63","url":null,"abstract":"Traditionally, one of the advantages of doing business abroad through a foreign subsidiary has been the possibility of using tax havens to minimize foreign income taxes and, at the same time, defer the offshore profits for U.S. income tax purposes. As long as the foreign earnings that accumulated in the tax haven were not remitted to the United States, the U.S. tax bill was delayed. There are several Internal Revenue Code provisions, however, that curb or, in some cases, totally eliminate deferral benefits sought in this manner. Among these are the formidable Subpart F rules for controlled foreign corporations and the passive foreign investment company provisions. Nonetheless, with careful tax planning, foreign subsidiaries that engage in certain types of offshore business activities, notably manufacturing, can still navigate around these anti-haven tax shoals and enjoy substantial deferral benefits. Other foreign subsidiaries, in contrast to traditional wisdom, may set their course directly toward these anti-haven tax shoals in order to secure significant foreign tax credits. Due to the reduced corporate rates introduced by the Tax Reform Act of 1986, most U.S. multinational companies today find themselves in excess tax credit positions.' Accordingly, any foreign taxes they pay above the U.S. statutory rate of 34% are not allowed as a credit against their U.S. tax liability, a fact that directly reduces the company's bottom line, unless it can utilize these \"excess\" credits during the statutory carryover period. In many cases, companies can capture tax advantages by shifting some overseas operations from high-tax jurisdictions to low-tax jurisdictions. Shifting operations","PeriodicalId":325917,"journal":{"name":"Berkeley Journal of International Law","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1991-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128457783","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2