Search for: "Case of the State Tax on Foreign-Held Bonds"
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23 Jan 2020, 5:00 am
For equities and bonds, the base of the tax is simply the price paid for the security. [read post]
12 Mar 2014, 7:49 pm
Most taxpayers are aware that you can deduct state and local income taxes paid during the year on your federal income tax return. [read post]
29 Jan 2018, 10:53 am
On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA), the most extensive overhaul of the United States tax regime in over thirty years. [read post]
1 Aug 2017, 8:42 am
In some cases, the system incentivizes companies to avoid the domestic tax on their foreign profits by moving their corporate headquarters out of the United States. [read post]
20 Jun 2009, 3:31 pm
Art. 13(2) provides that royalties and fees for technical services may also be taxed in the Contracting State in which they arise and according to law of that State subject to certain conditions. [read post]
28 Mar 2023, 6:01 am
United States, in which taxpayers challenged the constitutionality of the transition tax in the 2017 tax act regarding undistributed earnings from controlled foreign corporations (which were taxed at a low rate in combination with the repeal of deferral, under which they would have been taxable upon repatriation)The taxpayers' challenge is based on the view that Eisner v. [read post]
3 May 2022, 1:55 am
As of 2019, China held nearly $1.3 trillion in U.S. government debt, and another $203 billion in U.S. private sector bonds and equities.[3] Due to Chinese restrictions on portfolio investment, U.S. investment in China has mostly taken the form of foreign direct investment (FDI), primarily in manufacturing. [read post]
16 Apr 2019, 6:00 am
Capital gains tax rates vary with respect to two factors: how long the asset was held and the amount of income the taxpayer earns. [read post]
29 Apr 2019, 5:01 am
” Is that actually the case? [read post]
7 Jul 2021, 1:55 am
In most cases, territorial tax systems provide a full or partial exemption for foreign profits through a “participation exemption. [read post]
2 May 2019, 4:00 am
In most cases territorial systems are based on a participation exemption that allows foreign dividends or capital gains to either be fully exempt from domestic tax liability or face a lower tax liability. [read post]
27 Jan 2020, 1:50 am
In the current U.S. tax system, the estate tax is a special case of the wealth taxes, imposed at a single point in time. [read post]
13 Dec 2018, 3:33 pm
Instead, the residence and domicile tests depend on the facts and circumstances of each particular case, and are more controversial and open to interpretations. [read post]
5 Mar 2008, 4:04 pm
That section says that a foreign government's income from investments in the United States in (1) stocks, bonds, and other domestic securities, (2) financial instruments held in the execution of governmental fiscal or monetary policy, and (3) interest on deposits in US banks isn't includible in gross income and is therefore exempt from US tax. [read post]
12 Sep 2022, 9:00 pm
Notably, Romer and Romer’s study was completed with U.S. federal income tax data, not state level data. [read post]
7 Dec 2009, 12:29 pm
The transfer of real and personal property in this State held by a husband and wife/civil union couple as “tenants by the entirety” to the surviving spouse/civil union partner is not taxable for New Jersey Inheritance Tax purposes. 2. [read post]
22 Dec 2017, 8:30 am
Code Section 162(m) limits the deductibility of compensation expenses in the case of publicly traded corporate employers. [read post]
8 Jan 2021, 11:01 am
State and local governments are on the front lines of enforcing anti-fraud laws and play a critical role in ensuring that businesses and individuals are held accountable. [read post]
CBO Examines Impact of Legislation Imposing Financial Transactions Tax on Derivatives and Securities
13 Dec 2011, 10:28 am
Similarly, the large share of Treasury securities that are held offshore by foreign entities would be exempt from the tax if they were sold to other foreign entities. [read post]
14 Feb 2010, 1:54 pm
The transfer of real and personal property in this State held bya husband and wife/civil union couple as “tenants by theentirety” to the surviving spouse/civil union partner is nottaxable for New Jersey Inheritance Tax purposes.2. [read post]
