Border, James R.
U.S. ends Hong Kong transportation agreement the 'principle of least' upended? / by James R. Border .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author explores the effect of U.S. termination of an agreement that provided a U.S. income tax exemption for Hong Kong-owned shipping enterprises under IRC section 883, arguing that Hong Kong has the unilateral ability to reestablish that exemption.
EMPRESAS EXTRANJERAS
EMPRESAS DE TRANSPORTES
HONG KONG
IMPUESTOS
EXENCIONES TRIBUTARIAS
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 100, n. 8, November 23, 2020, p. 1069-1071
U.S. ends Hong Kong transportation agreement the 'principle of least' upended? / by James R. Border .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author explores the effect of U.S. termination of an agreement that provided a U.S. income tax exemption for Hong Kong-owned shipping enterprises under IRC section 883, arguing that Hong Kong has the unilateral ability to reestablish that exemption.
EMPRESAS EXTRANJERAS
EMPRESAS DE TRANSPORTES
HONG KONG
IMPUESTOS
EXENCIONES TRIBUTARIAS
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 100, n. 8, November 23, 2020, p. 1069-1071