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U.S. taxation of international shipping and air transport activities

Author: Peter A Glicklich; Michael J Miller; Tax Management Inc.; Bloomberg BNA.
Publisher: Arlington, VA : Tax Management Inc., [2015]- ©2015
Series: Tax management portfolios, 6740.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
"...discusses the three tax regimes to which nonresident alien individuals and foreign corporations that conduct shipping or air transport activities within the United States may be subject: (1) the general provisions of the Internal Revenue Code of 1986, as amended, for foreign persons with certain modifications; (2) a "reciprocal exemption" provided by [section] 872(b) and [section] 883; or (3) the similar, but  Read more...
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Additional Physical Format: Print version:
Glicklich, Peter A.
U.S. taxation of international shipping and air transport activities.
Arlington, VA : Tax Management Inc., [c2005]-
(OCoLC)60493455
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Peter A Glicklich; Michael J Miller; Tax Management Inc.; Bloomberg BNA.
ISBN: 9781633590304 1633590305
OCLC Number: 903958923
Notes: Kept up to date with revision pages.
"This portfolio revises and supersedes 945 T.M."
"Bloomberg BNA"--Cover.
Description: 1 volume (loose-leaf) ; 28 cm.
Contents: Detailed Analysis --
I. Overview --
II. Income Taxation - Inbound: Before the 1986 TRA --
III. Income Taxation - Inbound: The 1986 TRA and Beyond --
IV. Income Taxation - Inbound: A More Detailed Examination of the Reciprocal Exemption --
V. Income Taxation - Inbound: Income Tax Treaties --
VI. Income Taxation - Outbound --
VII. Miscellaneous --
Working Papers --
Bibliography.
Series Title: Tax management portfolios, 6740.
Other Titles: United States taxation of international shipping and air transport activities
Taxation of international shipping and air transport activities
Responsibility: by Peter A. Glicklich, Esq. and Michael J. Miller, Esq.

Abstract:

"...discusses the three tax regimes to which nonresident alien individuals and foreign corporations that conduct shipping or air transport activities within the United States may be subject: (1) the general provisions of the Internal Revenue Code of 1986, as amended, for foreign persons with certain modifications; (2) a "reciprocal exemption" provided by [section] 872(b) and [section] 883; or (3) the similar, but separate, exemption available under many U.S. income tax treaties. This Portfolio sets forth in detail the U.S. tax rules applicable under each of the three tax regimes, including in particular the requirements that must be satisfied to qualify for an exemption under either [section] 872(b) and [section] 883 or an applicable U.S. income tax treaty. In this regard, particular emphasis is given to Treasury Regulations issued in 2003 that make it substantially more burdensome for foreign corporations to claim the reciprocal exemption provided by [section] 872(b) and [section] 883."

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