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It is an alternative to separate entity accounting, under which a branch or subsidiary within the jurisdiction is accounted for as a separate entity, requiring prices for transactions with other parts of the corporation or group to be assigned according to the arm's length standard commonly used in transfer pricing. In contrast, formulary ...
Fox, Stephen C., Income Tax in the USA, published annually. 2013 edition ISBN 978-0-985-18231-1; Treatises. Bittker, Boris I. and Eustice, James S.: Federal Income Taxation of Corporations and Shareholders: abridged paperback ISBN 978-0-7913-4101-8 or as a subscription service. Cited above as Bittker & Eustice.
The primary duties of the comptroller's office are to collect substantially all tax revenue owed to the State of Texas (this involves more than 60 different types of taxes from the sales tax-- the largest source of the state's tax revenue, since Texas does not have a personal income tax-- to minor items such as the "battery sales fee" -- a $2–$3 fee on sales of lead-acid batteries) and to ...
Subsidiaries are separate, distinct legal entities for the purposes of taxation, regulation and liability.For this reason, they differ from divisions, which are businesses fully integrated within the main company, and not legally or otherwise distinct from it.
Tax consolidation, or combined reporting, is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority-owned companies and other entities (such as trusts and partnerships) as a single entity for tax purposes. This generally means that the head entity of the group is responsible ...
A representative office is an office established by a company or a legal entity to conduct marketing and other non-transactional operations, generally in a foreign country where a branch office or subsidiary is not warranted. Representative offices are generally easier to establish than a branch or subsidiary, as they are not used for actual ...
Tax-Deferred Accounts. Tax-Exempt Accounts. Account types – IRA, – 401(k) – SEP IRA – 403b – Roth IRA – Roth 401(k) Tax treatment – Lower taxable income in the year you contribute
The Johor branch office of Federation of Malaysian Manufacturers.. A branch office is an outlet of a company or, more generally, an organization that – unlike a subsidiary – does not constitute a separate legal entity, while being physically separated from the organization's main office. [1]