User:Cat.lau/Books/International Taxation

International Taxation

 * Capital gain
 * Capital gains tax in the United States
 * Controlled foreign corporation
 * Corporate tax
 * De minimis
 * De minimis fringe benefit
 * Dividend
 * Dividend tax
 * Dividends received deduction
 * Double taxation
 * Entity classification election
 * Flow-through entity
 * Foreign corporation
 * Foreign personal holding company
 * Foreign tax credit
 * Gross income
 * Holding company
 * Income tax
 * Income tax in the United States
 * Internal Revenue Code
 * Ordinary income
 * Passive foreign investment company
 * Passive income
 * Permanent establishment
 * Physical presence test
 * Piercing the corporate veil
 * Price
 * Qualified dividend
 * Substance over form
 * Tax basis
 * Tax credit
 * Tax deduction
 * Tax deferral
 * Tax equalization
 * Tax exemption
 * Tax information exchange agreement
 * Tax residence
 * Tax treaty
 * Tax withholding in the United States
 * Thin capitalisation
 * Transfer pricing
 * Withholding tax