INCOME TAXES AND THE ARAB BOYCOTT.

Richard L. Kaplan

Research output: Contribution to journal › Article

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 languageEnglish (US)
Pages (from-to)313-347
Number of pages35
JournalTax Lawyer
Volume32
Issue number2
StatePublished - Jan 1 1979

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Tax
Income tax
Boycott
Tax reform
Foreign subsidiaries
Denial
Subsidiaries

Keywords

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

Cite this

INCOME TAXES AND THE ARAB BOYCOTT. / Kaplan, Richard L.

In: Tax Lawyer, Vol. 32, No. 2, 01.01.1979, p. 313-347.

Research output: Contribution to journal › Article

Kaplan, RL 1979, 'INCOME TAXES AND THE ARAB BOYCOTT.', Tax Lawyer, vol. 32, no. 2, pp. 313-347.
Kaplan RL. INCOME TAXES AND THE ARAB BOYCOTT. Tax Lawyer. 1979 Jan 1;32(2):313-347.
Kaplan, Richard L. / INCOME TAXES AND THE ARAB BOYCOTT. In: Tax Lawyer. 1979 ; Vol. 32, No. 2. pp. 313-347.
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