Source: http://www.pli.edu/Content/Treatise/Langer_on_Practical_International_Tax_Planning/_/N-4lZ1z13i6a?fromsearch=false&t=WFZ0_8LBS2
Timestamp: 2017-09-26 01:59:09
Document Index: 100061389

Matched Legal Cases: ['§ 14', '§ 15', '§ 15', '§ 15', '§ 15', '§ 15', '§ 32', '§ 32', '§ 32', '§ 32', '§ 32', '§ 32', '§ 32', '§ 32', '§ 32', '§ 32', '§ 32', '§ 32', '§ 32', '§ 34', '§ 34', '§ 34', '§ 34', '§ 34', '§ 34', '§ 34', '§ 34', '§ 34', '§ 34', '§ 34', '§ 34', '§ 34', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 63', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 1', '§ 85', '§ 85', '§ 85', '§ 85', '§ 85', '§ 85', '§ 85', '§ 91', '§ 91', '§ 91', '§ 91', '§ 91', '§ 91', '§ 91', '§ 91', '§ 91', '§ 91', '§ 91', '§ 91', '§ 91', '§ 91', '§ 91', '§ 91', '§ 91']

[A] : Contingent Payment Debt Denominated in Foreign Currency14-8
§ 14:3.6 : Mark-to-Market14-10
§ 15:1.1 : Valuation Methods15-5
§ 15:2.4 : Perjury Statement15-9
§ 15:3 : Confidentiality15-10
§ 15:5 : Global Dealing Operations15-12
§ 15:7.1 : 2006 Proposed and 2009 Final Regulations15-15
[B] : Bona Fide Residence Test32-14
[C] : Physical Presence Test32-15
[D] : Tax Home32-16
[E] : Frivolous Return Positions32-19
§ 32:4.2 : Absence Due to Adverse Conditions32-19
§ 32:4.3 : Travel-Restricted Countries32-22
[A] : Exceptions—Iraq32-23
[B] : Guantanamo Bay Naval Base32-24
§ 32:5 : Tracking Down Americans Abroad32-24
§ 32:6 : Overseas Conventions and Seminars32-24
§ 32:6.1 : Business Expense Deductions32-24
§ 32:6.2 : Countries in North America32-25
§ 32:7 : Military and Foreign Service Personnel32-26
§ 32:7.1 : Principal Residence Sales32-26
§ 32:7.2 : Combat Zone—Suspension of Filing Obligations32-27
[A] : Bankruptcy Discharge32-27
§ 32:7.3 : Income Exclusion32-28
§ 32:7.4 : Terror Victims32-29
§ 32:7.5 : Absence As Tolling Limitations Period on Collection of Tax32-30
§ 32:8 : Deferred Compensation32-30
§ 34:2.1 : Exceptions from Interest and Penalty Relief34-4
§ 34:2.2 : Whistleblower Rules34-5
§ 34:3.1 : Lease-In/Lease-Out (LILO) Arrangements34-8
§ 34:3.3 : Partnerships “Treated As a Lease”34-10
§ 34:4 : Mutual Funds34-11
§ 34:4.1 : Real Property Interests34-12
§ 34:5 : Seizure of Assets34-12
§ 34:6 : Deferred Compensation—Offshore Trusts34-13
§ 34:7 : Retirement Agreements34-15
§ 34:7.1 : Pensions34-15
§ 34:7.2 : Annuities34-15
§ 34:7.4 : Nonqualified Plans—Stock Rights34-17
§ 34:8 : Mexican Land Trust34-18
[B] : “Country-by-Country” Reporting63-11
[A][1] : Electronic Filing63-13
[B] : Regular Corporate Tax Returns63-13
[D] : U.S.-Source Income (“Effectively Connected”)63-13
§ 63:2.3 : Foreign Partnerships63-14
[A] : Controlled Foreign Partnerships63-14
[B] : Minimum Ownership Level63-15
[C] : Distributions to Foreign Partners63-16
§ 63:2.4 : Foreign Trusts63-16
[A] : Non-Reporting63-17
[A][1] : Decedent’s Requirement to File Form 3520-A63-18
[A][2] : The Estate’s Assumption of the Decedent’s Liabilities63-19
[A][2][a] : Penalty Relief63-19
[A][2][b] : “Reportable Events”63-20
[A][2][c] : Return Due Dates63-20
[A][2][d] : Foreign Trust “Ownership”63-20
[B] : Foreign Trusts Versus Domestic Trusts63-21
[C] : Guam Income Tax Return63-22
§ 63:2.5 : Gifts from Foreign Sources63-22
§ 63:2.6 : PFICs63-23
§ 63:2.7 : Corporate Inversions63-24
[A] : Brokers’ Reporting63-25
§ 63:2.8 : Foreign Disregarded Entities63-25
§ 63:2.9 : Foreign Bank and Financial Accounts63-26
[A] : Information Reporting by Financial Institutions63-28
[A][1] : 2014 Model IGAs63-40
[B] : Pass-through Payments63-44
[C] : Account Balance or Value63-44
[D] : Settlement Payment Entities63-44
[D][1] : Reporting Rules63-45
[D][2] : Determining Payee’s U.S. Connection63-46
[E] : Specified Domestic Entity63-48
§ 63:2.10 : Bank Secrecy Provisions63-49
[A] : U.S. Banks Reporting on Foreign Depositors63-50
[B] : Swiss-U.S. “Memorandum of Understanding”63-52
§ 63:2.11 : Voluntary Disclosure63-54
[A] : 2012 Offshore Voluntary Disclosure Program (OVDP)63-55
§ 63:2.12 : Foreign Financial Assets—Reporting by Individuals63-57
[A] : Filing Rules and Regulations63-58
[B] : Foreign Estates and Trusts63-59
[C] : FBAR Reporting63-60
[D] : Reporting by Individuals63-62
§ 63:2.13 : Compelled Production of Bank Accounts and the Fifth Amendment63-63
§ 63:2.14 : Taxpayer Access to Information Disclosed to Foreign Governments63-65
§ 63:2.15 : Sentencing for Criminal Tax Avoidance63-66
§ 63:3 : Residency of Individuals63-67
§ 63:3.1 : U.S. Possessions Residents—Virgin Islands63-67
[A] : “Mirror” Tax System63-69
[A][1] : Filing Returns63-71
[A][2] : Deficiency Jurisdiction (as opposed to Partnership/TEFRA proceedings)63-74
[B] : U.S. Tax on Worldwide Income63-75
[C] : Net Investment Income Tax63-75
§ 63:4 : Determining Foreign Interest63-76
§ 63:4.1 : Foreign Bank and Securities Accounts63-76
§ 63:4.2 : Treasury Form 90-22.163-77
§ 63:5 : Currency and Other Monetary Instruments63-77
§ 63:5.1 : Defining Monetary Instruments63-77
§ 63:5.2 : Entering the United States with Currency63-78
§ 63:5.3 : International Transportation of Currency63-78
§ 63:5.4 : Currency Transaction63-78
[A] : Form 478963-78
[B] : Form 830063-79
§ 63:5.5 : Foreign Depositors in U.S. Banks63-79
§ 63:6 : Reporting Agricultural Land63-80
§ 63:6.1 : AFIDA Form ASCS-15363-80
§ 63:7 : Commerce Department Reporting63-81
§ 63:7.1 : Commerce BE Forms63-81
§ 63:8 : FIRPTA Reporting Abandoned63-82
§ 63:9 : State Reporting63-82
§ 63:10 : Exempt Organizations63-82
§ 63:11 : Stock Transfers—Reporting Basis63-83
§ 63:12 : Summonsed Disclosure63-83
§ 78:4.1 : Documentary Evidence78-12
§ 78:5.3 : Effective Date78-15
§ 78:6 : Particular Withholding Situations78-16
§ 78:6.1 : Interest and Dividend Income78-16
[A] : Withholding Rate78-17
[B] : Tax Avoidance—The Economic Substance Rule78-17
[C] : STARS Transactions78-19
§ 78:6.2 : Notional Principal Contracts78-19
§ 78:6.3 : Partnerships, Trusts, and Estates78-19
[A] : Reduction for Foreign Partner’s Deductions78-21
[B] : Grantor Trusts—TIN78-21
§ 78:6.4 : Transparent Entities78-22
§ 78:6.5 : Alien Students78-22
§ 78:6.6 : Foreign Athletes78-23
§ 78:6.7 : U.S. Real Property Interests (FIRPTA Reporting)78-23
§ 78:6.8 : Effectively Connected Income (ECTI)78-23
[A] : Foreign Partner Status78-23
[B] : Calculating ECTI78-24
[C] : Paying Withholding Tax78-24
[D] : Publicly Traded Partnerships78-25
[E] : Tiered Structures78-25
[F] : Estate and Trust Provisions78-25
§ 78:6.9 : Built-In Losses78-26
§ 78:6.10 : Liquidating Distributions78-26
§ 78:6.11 : Gambling Activities by Non-U.S. Persons78-26
§ 78:6.12 : Mutual Funds (Regulated Investment Companies)78-27
§ 78:6.13 : U.S. Possessions Payors78-27
§ 78:6.14 : Cross-Licensing Arrangements78-28
§ 78:6.15 : Corporate Distributions to Foreign Shareholders78-28
§ 78:6.16 : “Fails” Charges78-29
§ 78:6.17 : Dividend Equivalents—Nonresident Aliens78-30
§ 78:7 : Withholding Agents78-32
§ 78:7.1 : Taxpayer Identification Number (TIN)78-33
§ 78:8 : Qualified Intermediaries78-34
§ 78:8.1 : Agreement78-35
§ 78:8.2 : Qualified Persons78-36
§ 78:8.3 : Application for QI Status78-36
§ 78:8.4 : Primary Withholding Responsibility78-37
§ 78:8.5 : “Know Your Customer” Rules78-37
§ 78:8.6 : Payments to Nonqualified Foreign Intermediary78-40
[A] : Possessions Financial Institutions78-40
§ 78:8.7 : Independent Audit Requirement78-40
[A] : Audit Guidelines78-41
§ 78:9 : Gain Recognition Agreements78-41
§ 78:9.1 : Regulations78-42
§ 78:10 : Outbound Transactions78-43
§ 78:11 : Sale or Distribution of Interest in Foreign Corporations78-43
§ 78:12 : 2008 Proposed Regulations78-44
§ 78:12.1 : Gain Recognition by U.S. Transferor78-45
§ 78:12.2 : Adjustments to Basis of Stock78-45
§ 78:12.3 : Agreement to Recognize Gain and File Amended Tax Return78-45
§ 78:12.4 : Election and Reporting Requirements78-46
§ 78:13 : Section 367(b)78-46
§ 78:13.1 : Outbound Asset Reorganizations78-46
§ 78:13.2 : Special Rules for Outbound Triangular Asset Reorganizations78-47
§ 78:14 : Distributions of Foreign Stock—Section 1248(f)78-47
§ 78:14.1 : Transfer of Property—Section 36778-48
§ 78:14.2 : 2013 Regulations78-49
§ 78:14.3 : 2016 Final Regulations78-50
§ 78:15 : The “Coordination Rule”— Regulation § 1.367(a)-3(d)(2)(vi)(A)78-51
[B] : Other Penalties85-11
§ 85:1.4 : U.S. Corporation Foreign Branches—Dual Consolidated Losses85-12
§ 85:3 : Accumulated Earnings85-14
§ 85:4.2 : Exceptions85-15
§ 85:5 : World Headquarters Investment Tax Credit85-16
§ 85:6.1 : Regulations85-17
§ 85:6.2 : Leasing Vessels and Aircraft85-19
§ 85:7 : Election by Foreign Insurer to Be Treated As Domestic Corporation85-19
[A][1] : Wage Limitation91-12
[B] : Qualified Production Activities Income91-13
[B][1] : Source of Income91-15
[B][2] : Manufacturing and Production Requirement91-15
[B][3] : Allocating Interest Expense91-16
[C] : Domestic Production Gross Receipts (DPGR)91-16
[C][1] : Significant U.S. Production91-17
[C][4] : Films91-20
[C][5] : Food and Beverage Sales91-22
[C][6] : Allocation Between U.S. and Foreign Production91-22
[C][7] : Telecommunications Services91-23
[D] : Cost of Goods Sold91-24
[E] : Qualified Production Property91-25
[E][1] : Electricity, Natural Gas, and Potable Water91-26
[F] : Pass-Through Entities91-27
[G] : Individuals91-28
[H] : Cooperatives91-28
[I] : Expanded Affiliated Groups91-28
[J] : Trade or Business Requirement91-29
[K] : Alternative Minimum Tax91-29
§ 91:2 : DISC and FSC Compared91-29
§ 91:2.1 : Domestic Versus Foreign91-29
§ 91:2.2 : FSC is Revenue-Neutral91-30
§ 91:3 : FSC Requirements91-30
§ 91:3.1 : Organizational Requirements91-30
[A] : Qualifying Jurisdictions91-30
[B] : U.S. Virgin Islands91-31
§ 91:3.2 : Nonresident Individual Director Required91-31
§ 91:3.3 : Management Requirements91-31
§ 91:3.4 : Operational Requirements91-32
§ 91:3.5 : Foreign Economic Process Tests Requirement91-32
§ 91:3.6 : Fiscal Year91-33
§ 91:4 : FSC Tax Benefits91-33
§ 91:4.1 : Transfer Pricing Rules91-33
[A] : Grouping Election91-34
§ 91:4.2 : Exempt Foreign Trade Income91-34
[A] : Export Property Generally91-34
[B] : Royalties on Patents91-35
§ 91:4.3 : No Foreign Tax Credit91-35
§ 91:4.4 : Tax Treaties Inapplicable91-36
§ 91:4.5 : Relief for Smaller Exporters91-36
[A] : Small FSC91-36
[B] : Interest-Charge DISC91-36
§ 91:5 : Conclusion91-37