INCOME TAXES AND THE ARAB BOYCOTT.

Richard L. Kaplan

INCOME TAXES AND THE ARAB BOYCOTT.

Research output: Contribution to journal › Article › peer-review

Abstract

Focuses on the Tax Reform Act, 1976 relating to income taxes of companies doing business with foreign countries in United States. Denial of income tax benefits with boycott operations; Deferral of tax on unrepatriated earnings of foreign subsidiaries controlled by foreign corporations; Tax Deferral of tax on earnings of export subsidiaries qualified as Domestic International Sales Corporation.

Original language	English (US)
Pages (from-to)	313-347
Number of pages	35
Journal	Tax Lawyer
Volume	32
Issue number	2
State	Published - Jan 1 1979

Keywords

Export subsidies
Income tax -- United States
Foreign corporations -- United States
Taxation of domestic international sales corporations
United States

Access to Document

http://heinonline.org/HOL/Page?handle=hein.journals/txlr32&g_sent=1&collection=journals&id=337

Fingerprint Dive into the research topics of 'INCOME TAXES AND THE ARAB BOYCOTT.'. Together they form a unique fingerprint.

Cite this

@article{4000cfce70824389bd2b1e3a71870b7c,

title = "INCOME TAXES AND THE ARAB BOYCOTT.",

abstract = "Focuses on the Tax Reform Act, 1976 relating to income taxes of companies doing business with foreign countries in United States. Denial of income tax benefits with boycott operations; Deferral of tax on unrepatriated earnings of foreign subsidiaries controlled by foreign corporations; Tax Deferral of tax on earnings of export subsidiaries qualified as Domestic International Sales Corporation.",

keywords = "Export subsidies, Income tax -- United States, Foreign corporations -- United States, Taxation of domestic international sales corporations, United States",

author = "Kaplan, {Richard L.}",

year = "1979",

month = jan,

day = "1",

language = "English (US)",

volume = "32",

pages = "313--347",

journal = "Tax Lawyer",

issn = "0040-005X",

number = "2",

}

TY - JOUR

T1 - INCOME TAXES AND THE ARAB BOYCOTT.

AU - Kaplan, Richard L.

PY - 1979/1/1

Y1 - 1979/1/1

N2 - Focuses on the Tax Reform Act, 1976 relating to income taxes of companies doing business with foreign countries in United States. Denial of income tax benefits with boycott operations; Deferral of tax on unrepatriated earnings of foreign subsidiaries controlled by foreign corporations; Tax Deferral of tax on earnings of export subsidiaries qualified as Domestic International Sales Corporation.

AB - Focuses on the Tax Reform Act, 1976 relating to income taxes of companies doing business with foreign countries in United States. Denial of income tax benefits with boycott operations; Deferral of tax on unrepatriated earnings of foreign subsidiaries controlled by foreign corporations; Tax Deferral of tax on earnings of export subsidiaries qualified as Domestic International Sales Corporation.

KW - Export subsidies

KW - Income tax -- United States

KW - Foreign corporations -- United States

KW - Taxation of domestic international sales corporations

KW - United States

M3 - Article

VL - 32

SP - 313

EP - 347

JO - Tax Lawyer

JF - Tax Lawyer

SN - 0040-005X

IS - 2

ER -