Death of an expatriate. (taxation of resident aliens)Dailey, PaulTax Adviser
Federal, state, and local taxes are levied in a variety of forms. The greatest source of revenue for the federal government is the personal income tax, which is paid by citizens and resident aliens on their worldwide income. The main state-level taxes are sales taxes and state income taxes...
Inbound transactions are transactions that nonresident aliens and foreign corporations invest or do business in the US. Both types of transactions are taxable by the US. Without inbound taxation, domestic businesses can be at a disadvantage to foreign corporations operating within the United States ...
The taxation of capital income in an open economy: the importance of resident-nonresident tax treatment "The Taxation of Capital Income in an Open Economy: the Importance of Resident-Nonresident Tax Treatment." Journal of Public Economics 27: pp. 291-309.Grubert, Harry and John Mutti (1985):...
transfer taxes such as estate, gift, and generation-skipping tax on both resident and nonresident aliens.Richard L. DoernbergThomson/WestDoernberg, Richard L. (2004) International Taxation in a Nutshell. St. Paul, MN: Thomson West... RL Doernberg - Thomson/West 被引量: 30发表: 2004年 Lynn...
U.S. citizens and resident aliens abroad The U.S. requires its citizens to filetax returnsreporting their earnings wherever they reside. However, there are some measures designed to reduce the international double taxation that results from this requirement. First, an individual who is abona fide...
citizens and resident aliens abroadThe U.S. requires its citizens to file tax returns reporting their earnings wherever they reside. However, there are some measures designed to reduce the international double taxation that results from this requirement.First, an individual who is a bona fide ...
(inthecaseofcapitaltaxes),orfinancialtransaction(inthecaseofsalestaxes).Itreferstotaxationbytwoormorecountriesofthesameincome,assetortransaction,forexampleincomepaidbyanentityofonecountrytoaresidentofadifferentcountry.Thedoubleliabilityisoftenmitigatedbytaxtreatiesbetweencountries.Theterm'doubletaxation'isadditionally...
Definition of a non-resident; How non-residents are taxed; Comparison between the low, middle and high income levels; Examination of a demonstration case relating to the issue; What the results reveal.Cargill, W.NRai, MamtaInternational Tax Journal...
Update on Estate Taxation of Non-Resident AliensNational boundaries are becoming more open, and international business transactions involving...The CPA Journal