J.A. Stevens, Classification conflicts: the cross-border tax treatment of the profit share of limited partners, European taxation, Vol.44, no.4, 2004;LAMERS, AUKE W.G. - STEVENS, TON J.A., Classification Conflicts: the cross-border tax treatment of the profit share of limited partners,...
These new rules could also change the definition of “domestic entity acquisition” to apply on a business-line-by-business-line basis. For example, the new Section 7874 could ensnare a non-U.S. corporation’s acquisition of substantially all of the assets of a trade or business of a...
What is the tax classification for Uber? What is corporation tax? What are the benefits of an LLC vs. a sole proprietorship? What is a certificate of formation for an LLC? What is a single owner LLC? What type of business can be designated as profit or non-profit? a) Corporation b)...
how they are paid is immaterial to their classification. Even statutory employees that are paid strictly commission are still defined as employees by law. Employers must issueW-2 formsto report the compensation paid. However, a statutory employee uses the sameSchedule C, Profit or Loss from Busin...
FATCA declaration for non-profit organisations: Download PDF: Link opens in a new window: This is an HSBC form, aimed at non-profit organisations, to sign in place of one of the US W-8 series tax forms. Please read the form carefully to ensure you meet the relevant conditions. If you...
The Internal Revenue Service (IRS) has six primary ways a business can be classified for tax purposes: sole proprietorship, partnership, C corporation, S corporation, limited liability company (LLC), and nonprofit. Each classification has specific definitions and restrictions that determine how the bu...
More Americans work in the new, on-demand economy than you might imagine. Companies are essentially tapping into a workforce of talented, independent workers. If you are an on-demand worker, your employer may classify you either as an employee or as an i
Fortunately, they do get a credit for some of the taxes they pay to foreign governments. And there’s also a “Section 911” exclusion that allows them to avoid double taxation on income below a certain level. But the overall effect is a system that – at best – is a compliance nightm...
NETHERLANDS: Classification Conflicts: The Cross-Border Tax Treatment of the Profit Share of Limited Partners. 来自 EBSCO 喜欢 0 阅读量: 19 作者:Lamers,Auke,G W.,Stevens,Ton,A J.摘要: In this article the authors have analysed which possibilities exist to solve double taxation or double non-...
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