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Foreign-derived intangible income guidance addresses many open questions.

• Authors : Camillo, Jay¹; Chavis, Jillian²; Karnis, Daniel³

Subjects: *TAX deductions; *CORPORATE tax laws; *TAXATION of intangible propertyUNITED States

• Source: Tax Adviser. Aug2019, p1-18. 18p.

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Tax Highlights.

• Authors : Williams, Leonard W.

Subjects: *TAX laws; *INTERNAL revenue law; *INCOME tax lawsCALIFORNIA

• Source: California CPA. May2007, Vol. 75 Issue 9, p36-36. 1p.

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A pragmatic approach to sourcing sales of services.

• Authors : McCann, Bridget¹; Jensen, Jennifer²; Jensen³

Subjects: *INDUSTRIAL procurement; *TAXATION of intangible property; *INCOME tax lawsUNITED StatesNATIONAL Conference of Commissioners on Uniform State Laws

• Source: Tax Adviser. Jun2017, Vol. 48 Issue 6, p1-7. 7p.

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United States Policy and the Taxation of International Intangible Income.

• Authors : Langbein, Stanley I.

Subjects: TAXATION of intangible property; INCOME tax; INCOME tax laws

• Source: University of Miami Inter-American Law Review; Spring2019, Vol. 50 Issue 2, p1-83, 83p

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SECTION 367(d) TRUMPS SECTION 351(b) IN DETERMINING CONSEQUENCES OF OUTBOUND TRANSFER.

Subjects: *LETTER rulings (Income tax); *TAXATION of intangible property; *INTERNAL revenue lawUNITED States

• Source: Journal of Taxation. Jun2006, Vol. 104 Issue 6, p373-375. 3p.

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SECTION 197 INTANGIBLES DO NOT INCLUDE POWER SUPPLY AND PURCHASE CONTRACTS.

Subjects: *LETTER rulings (Income tax); *TAXATION of intangible property; *INTERNAL revenue lawUNITED States

• Source: Journal of Taxation. Jun2006, Vol. 104 Issue 6, p369-370. 2p.

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A New Theory of the State Corporate Income Tax: The State Corporate Income Tax as Retail Sales Tax Complement.

• Authors : SHANSKE, DARIEN

Subjects: CORPORATE tax laws; SALES tax; CONSUMPTION tax lawsUNITED States

• Source: Tax Law Review; Spring2013, Vol. 66 Issue 3, p305-355, 51p

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Italy.

• Authors : Busetto, Domenico; Romito, Roberto

Subjects: CORPORATE tax laws; TAX exemption; TAX reformITALY

• Source: International Tax Review; 2007 World Tax Supplement, p239-257, 19p, 1 Chart

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Obama's revenue proposals for 2012.

• Authors : Strobel, Caroline D.

Subjects: CORPORATION law; GOVERNMENT revenue laws; FOREIGN tax creditUNITED StatesOBAMA, Barack, 1961-

• Source: Journal of Corporate Accounting & Finance (Wiley); Jul/Aug2011, Vol. 22 Issue 5, p101-103, 3p

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Senate issues new tax proposals.

• Authors : Strobel, Caroline D.

Subjects: CORPORATE tax laws; TAXATION of dividends; TAXATION of intangible propertyUNITED StatesUNITED States. Congress. Senate

• Source: Journal of Corporate Accounting & Finance (Wiley); Sep/Oct2005, Vol. 16 Issue 6, p87-89, 3p

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