Search results
Results from the WOW.Com Content Network
Tax Analysts is a nonprofit publisher offering the Tax Notes portfolio of products, including weekly magazines featuring commentary, daily online journals featuring news and analysis, and research tools, all focused on tax policy and administration.
Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via ...
Foreign corporation is a term used in the United States to describe an existing corporation (or other type of corporate entity, such as a limited liability company or LLC) that conducts business in a state or jurisdiction other than where it was originally incorporated. [1]
Self-employment tax (like social security, below) 1441–1465: Withholding of tax on nonresidents 1501–1564: Consolidated returns and affiliated groups (corporations) 2001–2210: Estate tax on transfers at death 2501–2704: Gift tax and tax on generation skipping transfers 3101–3241: Social security and railroad retirement taxes 3301–3322
Entities are often taxed in a unified manner on all types of income while individuals are taxed in differing manners depending on the nature or source of the income. Many jurisdictions impose tax at both an entity level and at the owner level on one or more types of enterprises. [1]
Non-state transfers – transactions of weapons or other regulatorily-controlled goods (material or non-material) where neither party involved is a state; Non-state market-driven regulation or NSMD regulation – effects by non-state actors (typically corporations under pressure from non-profit organizations) to regulate – without state legal ...
The domestic international sales corporation is a concept unique to tax law in the United States. In 1971, the U.S. Congress voted to use U.S. tax law to subsidize exports of U.S.-made goods. The initial mechanism was through a Domestic International Sales Corporation (DISC), an entity with no substance which received tax benefits.
A corporate group is composed of companies. The general rule is that a company is a separate legal entity from its shareholders, that is the shareholder's liability for the subsidiary's debts is limited to the value of the shares, [3] and the shareholders cannot be required to perform the company's obligations.