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Article
Publication date: 1 May 1998

Judith A. Sage, M. Susan Stiner and Lloyd G. Sage

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…

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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.

Details

Managerial Finance, vol. 24 no. 5
Type: Research Article
ISSN: 0307-4358

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