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International Taxation of Select Entities and Industries Research & Guidance

Bloomberg BNA Tax & Accounting's unparalleled analysis of international taxation of select entities and industries gives you a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major aspect of international taxation of select entities and industries, including estates and personal holding companies, controlled foreign corporations, investment companies and insurance companies, multinational corporations, telecommunications, and more. Also included are practice tools, client letters, source documents, and sample forms to fully equip you to deal with any transaction.

Air Freight and Shipping Transportation| Branch Tax| Business Reorganizations| Controlled Foreign Corporations| Domestic International Sales Corporations| Earnings and Profits| Foreign Governments| Foreign Partnerships| Foreign Personal Holding Companies| Foreign Trusts and Estates| Insurance Companies| Multinational Corporations| Passive Foreign Investment Companies| Real Estate| Telecommunications|
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U.S. Income Taxation of Foreign Corporations describes the Internal Revenue Code provisions applicable to foreign cor ...
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Written by leading practitioners in the field, the Foreign Income Portfolios provide everything necessary to research, p ...
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This Portfolio discusses the three tax regimes that nonresident aliens and foreign corporations that conduct shippi ...
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The Branch-Related Taxes of Section 884 analyzes the branch-related taxes of §884, i.e., the branch profits tax, th ...
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This Portfolio examines the rules that apply to various forms of foreign corporate or partnership formations or res ...
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CFCs — Foreign Personal Holding Company Income provides a analysis of foreign personal holding company income, fore ...
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CFCs — Sections 959–965 and 1248 describes the rules that apply to the repatriation of the earnings and profits of ...
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Controlled Foreign Corporations — Section 956 analyzes the federal income tax consequences under §956 of the Intern ...
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This Portfolio examines the rules that apply to various forms of foreign corporate or partnership formations or res ...
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CFCs — Foreign Base Company Income (Other than FPHCI) focuses on the provisions of §954 other than those pertaining ...
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Export Tax Incentives examines the history of export tax incentives under the Internal Revenue Code and discusses r ...
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Foreign Corporation Earnings and Profits explains how the earnings and profits (E&P) of foreign corporations ar ...
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U.S. Income Taxation of Foreign Governments, International Organizations and Their Employees discusses the income t ...
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This Portfolio examines the principal U.S. tax issues that arise in international uses of entities treated as partn ...
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Foreign Personal Holding Companies examines U.S. taxation of U.S. shareholders of foreign personal holding companies.
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This Portfolio discusses double taxation of U.S. citizens abroad, citizens who expatriate to avoid tax, tax treatie ...
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U.S. Income Taxation of International Insurance Activities reviews the U.S. income taxation of U.S. persons engaged in i ...
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PFICs discusses the passive foreign investment company (“PFIC”) provisions and the attempt to deny the benefit of t ...
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Federal Taxation of Foreign Investment in U.S. Real Estate discusses the federal tax rules bearing upon foreign inv ...
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This Portfolio analyzes the U.S. federal income tax treatment of entities providing telecom infrastructure and serv ...