Multinationality of US corporations: the tax implications
Abstract
Lists the tax implications for multinationals of US double taxation on income earned abroad or in the USA, from sources of income, including inventory profits, transfer pricing, personal property sales and intangible property and the rules about control led foreign corporations and foreign personal holding companies. Explains issues about income recipients’ status and foreign dividends, and how to avoid double taxation.
Keywords
Citation
Sage, J.A., Susan Stiner, M. and Sage, L.G. (1998), "Multinationality of US corporations: the tax implications", Managerial Finance, Vol. 24 No. 5, pp. 15-28. https://doi.org/10.1108/03074359810765507
Publisher
:MCB UP Ltd
Copyright © 1998, MCB UP Limited