26 CFR 1.7874-2T - Surrogate foreign corporation (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Surrogate foreign corporation (temporary). 1... Surrogate foreign corporation (temporary). (a) Scope. This section provides rules for determining whether a foreign corporation shall be treated as a surrogate foreign corporation under section 7874(a)(2)(B...

26 CFR 1.883-3 - Treatment of controlled foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. (a) General rule. A foreign corporation satisfies the stock ownership test of § 1...

26 CFR 1.883-3 - Treatment of controlled foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. (a) General rule. A foreign corporation satisfies the stock ownership test of § 1...

26 CFR 1.883-3 - Treatment of controlled foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. (a) General rule. A foreign corporation satisfies the stock ownership test of § 1...

26 CFR 1.7874-2T - Surrogate foreign corporation (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Surrogate foreign corporation (temporary). 1... Surrogate foreign corporation (temporary). (a) Scope. This section provides rules for determining whether a foreign corporation shall be treated as a surrogate foreign corporation under section 7874(a)(2)(B...

26 CFR 1.883-3 - Treatment of controlled foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. (a) General rule. A foreign corporation satisfies the stock ownership test of § 1...

26 CFR 1.882-3 - Gross income of a foreign corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Gross income of a foreign corporation. 1.882-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.882-3 Gross income of a foreign corporation. (a) In general—(1) Inclusions. The gross income of a foreign corporation for any taxable year...

26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

Code of Federal Regulations, 2012 CFR

2012-04-01

... possession of the United States all income from such sources derived from the production of oil, the refining... gasoline. Similarly, income from such sources from the refining, distribution, or marketing of fuel oil by... example: Example. (a) Throughout 1974, M, a domestic corporation, owns all the one class of stock of N, a...

26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... possession of the United States all income from such sources derived from the production of oil, the refining... gasoline. Similarly, income from such sources from the refining, distribution, or marketing of fuel oil by... example: Example. (a) Throughout 1974, M, a domestic corporation, owns all the one class of stock of N, a...

26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

Code of Federal Regulations, 2013 CFR

2013-04-01

... possession of the United States all income from such sources derived from the production of oil, the refining... gasoline. Similarly, income from such sources from the refining, distribution, or marketing of fuel oil by... example: Example. (a) Throughout 1974, M, a domestic corporation, owns all the one class of stock of N, a...

26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

Code of Federal Regulations, 2014 CFR

2014-04-01

... possession of the United States all income from such sources derived from the production of oil, the refining... gasoline. Similarly, income from such sources from the refining, distribution, or marketing of fuel oil by... example: Example. (a) Throughout 1974, M, a domestic corporation, owns all the one class of stock of N, a...

26 CFR 1.7874-2 - Surrogate foreign corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Surrogate foreign corporation. 1.7874-2 Section... corporation. (a) Scope. This section provides rules for determining whether a foreign corporation is treated as a surrogate foreign corporation under section 7874(a)(2)(B). Paragraph (b) of this section...

26 CFR 1.7874-2 - Surrogate foreign corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Surrogate foreign corporation. 1.7874-2 Section... corporation. (a) Scope. This section provides rules for determining whether a foreign corporation is treated as a surrogate foreign corporation under section 7874(a)(2)(B). Paragraph (b) of this section...

78 FR 23975 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-23

... definition of a controlled foreign corporation, foreign base company income and foreign personal holding company income of a controlled foreign corporation. DATES: Written comments should be received on or... INFORMATION: Title: Definition of a Controlled Foreign Corporation, Foreign Base Company Income and Foreign...

26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2011 CFR

2011-04-01

... determined after reduction by any income, war profits, or excess profits taxes imposed on or with respect to... foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of... of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable...

26 CFR 301.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Stapled foreign corporations. 301.269B-1....269B-1 Stapled foreign corporations. In accordance with section 269B(a)(1), a stapled foreign corporation is subject to the same taxes that apply to a domestic corporation under Title 26 of the Internal...

26 CFR 301.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Stapled foreign corporations. 301.269B-1....269B-1 Stapled foreign corporations. In accordance with section 269B(a)(1), a stapled foreign corporation is subject to the same taxes that apply to a domestic corporation under Title 26 of the Internal...

26 CFR 301.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Stapled foreign corporations. 301.269B-1....269B-1 Stapled foreign corporations. In accordance with section 269B(a)(1), a stapled foreign corporation is subject to the same taxes that apply to a domestic corporation under title 26 of the Internal...

26 CFR 301.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Stapled foreign corporations. 301.269B-1....269B-1 Stapled foreign corporations. In accordance with section 269B(a)(1), a stapled foreign corporation is subject to the same taxes that apply to a domestic corporation under title 26 of the Internal...

26 CFR 301.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Stapled foreign corporations. 301.269B-1....269B-1 Stapled foreign corporations. In accordance with section 269B(a)(1), a stapled foreign corporation is subject to the same taxes that apply to a domestic corporation under Title 26 of the Internal...

26 CFR 1.672(f)-2 - Certain foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Certain foreign corporations. 1.672(f)-2 Section... foreign corporations. (a) Application of general rule. Subject to the provisions of paragraph (b) of this... to section 672(f) is a controlled foreign corporation (as defined in section 957), a passive foreign...

26 CFR 1.367(b)-4 - Acquisition of foreign corporate stock or assets by a foreign corporation in certain...

Code of Federal Regulations, 2010 CFR

2010-04-01

...) and any regulations thereunder. If any of the assets transferred are intangible assets, see section... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Acquisition of foreign corporate stock or assets...) INCOME TAXES Effects on Corporation § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a...

26 CFR 1.861-4 - Compensation for labor or personal services.

Code of Federal Regulations, 2011 CFR

2011-04-01

... individual, foreign partnership, or foreign corporation, not engaged in trade or business within the United... personal services in the United States shall not be considered to be engaged in trade or business in the... based upon relative payroll costs would be the basis that most correctly reflects the proper source of...

26 CFR 1.7874-2T - Surrogate foreign corporation (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Surrogate foreign corporation (temporary). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.7874-2T Surrogate foreign corporation (temporary). (a) Scope. This section provides rules for determining whether a foreign corporation...

26 CFR 1.672(f)-2 - Certain foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Certain foreign corporations. 1.672(f)-2 Section...)-2 Certain foreign corporations. (a) Application of general rule. Subject to the provisions of... rules without regard to section 672(f) is a controlled foreign corporation (as defined in section 957...

26 CFR 1.672(f)-2 - Certain foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Certain foreign corporations. 1.672(f)-2 Section...)-2 Certain foreign corporations. (a) Application of general rule. Subject to the provisions of... rules without regard to section 672(f) is a controlled foreign corporation (as defined in section 957...

26 CFR 1.672(f)-2 - Certain foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Certain foreign corporations. 1.672(f)-2 Section...)-2 Certain foreign corporations. (a) Application of general rule. Subject to the provisions of... rules without regard to section 672(f) is a controlled foreign corporation (as defined in section 957...

26 CFR 1.672(f)-2 - Certain foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Certain foreign corporations. 1.672(f)-2 Section...)-2 Certain foreign corporations. (a) Application of general rule. Subject to the provisions of... rules without regard to section 672(f) is a controlled foreign corporation (as defined in section 957...

26 CFR 1.993-5 - Definition of related foreign export corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.993-5... international sales corporation described in paragraph (b) of this section, (ii) It is a real property holding...) Foreign international sales corporation—(1) In general. A foreign corporation is a foreign international...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

26 CFR 1.883-3 - Treatment of controlled foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. [Reserved] For further guidance, see § 1.883-3T. [T.D. 9332, 72 FR 34607, June 25, 2007] ...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation is a stapled...

26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Withholding of tax on foreign corporations. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign...

26 CFR 1.956-1 - Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested...

Code of Federal Regulations, 2010 CFR

2010-04-01

... controlled foreign corporation's investment of earnings in United States property—(1) Dividend limitation... foreign corporation's increase in earnings invested in United States property. 1.956-1 Section 1.956-1...) INCOME TAXES Controlled Foreign Corporations § 1.956-1 Shareholder's pro rata share of a controlled...

26 CFR 1.964-1 - Determination of the earnings and profits of a foreign corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... a foreign corporation under section 964, the amount of an illegal bribe, kickback, or other payment... corporation at that time, as though the asset was purchased on the date during such period the foreign... were purchased on the first day of the first taxable year of the foreign corporation beginning after...

26 CFR 1.864-5 - Foreign source income effectively connected with U.S. business.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., trademarks, trade brands, franchises, and other like properties, if such rents or royalties are derived in..., franchises, and other like properties, if such gains or losses are derived in the active conduct of the trade... corporation M, incorporated under the laws of foreign country X, is engaged in the business of purchasing and...

26 CFR 1.957-2 - Controlled foreign corporation deriving income from insurance of United States risks.

Code of Federal Regulations, 2010 CFR

2010-04-01

... from insurance of United States risks. 1.957-2 Section 1.957-2 Internal Revenue INTERNAL REVENUE... Corporations § 1.957-2 Controlled foreign corporation deriving income from insurance of United States risks. (a... States risks under § 1.953-1, the term “controlled foreign corporation” means any foreign corporation of...

26 CFR 1.243-3 - Certain dividends from foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

26 CFR 1.243-3 - Certain dividends from foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

26 CFR 1.243-3 - Certain dividends from foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section 243(a), section...

26 CFR 1.243-3 - Certain dividends from foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

26 CFR 1.243-3 - Certain dividends from foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2010 CFR

2010-04-01

... of the Tax Reform Act of 1986. See §§ 1.902-3, 1.902-4 and 1.964-1. (iii) Foreign income taxes... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.267(a)-3 - Deduction of amounts owed to related foreign persons.

Code of Federal Regulations, 2010 CFR

2010-04-01

... company, controlled foreign corporation, or passive foreign investment company—(i) Foreign personal... requirements of the controlled foreign corporation provisions (sections 951 through 964). (iii) Passive foreign... related foreign person that is a passive foreign investment company within the meaning of section 1296...

26 CFR 1.954-1 - Foreign base company income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Foreign base company income. 1.954-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-1 Foreign base company income... computing the foreign base company income of a controlled foreign corporation. Foreign base company income...

26 CFR 1.954-1 - Foreign base company income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Foreign base company income. 1.954-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-1 Foreign base company income... computing the foreign base company income of a controlled foreign corporation. Foreign base company income...

26 CFR 1.954-1 - Foreign base company income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Foreign base company income. 1.954-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-1 Foreign base company income... computing the foreign base company income of a controlled foreign corporation. Foreign base company income...

78 FR 23487 - Certain Outbound Property Transfers by Domestic Corporations; Certain Stock Distributions by...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-19

... Outbound Property Transfers by Domestic Corporations; Certain Stock Distributions by Domestic Corporations... temporary regulations apply to transfers of certain property by a domestic corporation to a foreign corporation in certain nonrecognition exchanges, or to distributions of stock of certain foreign corporations...

26 CFR 1.921-2 - Foreign Sales Corporation-general rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Foreign Sales Corporation-general rules. 1.921... Foreign Sales Corporation—general rules. (a) Definition of a FSC and the Effect of a FSC Election. Q-1. What is the definition of a Foreign Sales Corporation (hereinafter referred to as a “FSC” (All...

26 CFR 1.921-2 - Foreign Sales Corporation-general rules.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Foreign Sales Corporation-general rules. 1.921... Foreign Sales Corporation—general rules. (a) Definition of a FSC and the Effect of a FSC Election. Q-1. What is the definition of a Foreign Sales Corporation (hereinafter referred to as a “FSC” (All...

26 CFR 1.921-2 - Foreign Sales Corporation-general rules.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Foreign Sales Corporation-general rules. 1.921... Foreign Sales Corporation—general rules. (a) Definition of a FSC and the Effect of a FSC Election. Q-1. What is the definition of a Foreign Sales Corporation (hereinafter referred to as a “FSC” (All...

26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of foreign...

Taxation of income of multinational corporations: the case of the United States petroleum industry

DOE Office of Scientific and Technical Information (OSTI.GOV)

Jenkins, G.P.; Wright, B.D.

1975-02-01

While U.S. petroleum corporations pay no U.S. tax on foreign income, they received in the 1969-1972 period a rate of return on foreign investment comparable to domestic corporate investments. The present U.S. tax system allows tax credits from one foreign country to offset U.S. taxes from foreign income, with the result that the U.S. receives virtually no corporate income tax from foreign petroleum investments. The multinational corporations use transfer pricing to shift profits between countries so that tax liabilities will be minimized. Loss of revenue to consumer countries due to transfer pricing is estimated at $205 million in 1966 andmore » $240 million in 1970. (19 references) (DCK)« less

26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

Code of Federal Regulations, 2011 CFR

2011-04-01

... on earnings and profits of controlled foreign corporations. 1.960-1 Section 1.960-1 Internal Revenue... earnings and profits of controlled foreign corporations. (a) Scope of regulations under section 960. This... to a first-, second-, or third-tier corporation's earnings and profits. Section 1.960-2 prescribes...

75 FR 65448 - Foreign-Trade Zone 22-Chicago, IL, Application for Subzone Baxter Healthcare Corporation...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-25

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Docket 60-2010] Foreign-Trade Zone 22-Chicago, IL, Application for Subzone Baxter Healthcare Corporation (Pharmaceutical and Biological Product... Healthcare Corporation (Baxter), located near Round Lake (Lake County), Illinois. The application was...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2013 CFR

2013-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2014 CFR

2014-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2011 CFR

2011-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2012 CFR

2012-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

78 FR 49254 - Foreign-Trade Zone 84-Houston, Texas; Application for Subzone; Toshiba International Corporation...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-13

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-77-2013] Foreign-Trade Zone 84--Houston, Texas; Application for Subzone; Toshiba International Corporation; Houston, Texas An application has been submitted..., requesting subzone status for the facilities of Toshiba International Corporation located in Houston, Texas...

75 FR 63380 - Exclusions From Gross Income of Foreign Corporations; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-15

... Exclusions From Gross Income of Foreign Corporations; Correction AGENCY: Internal Revenue Service (IRS...) under section 883(a) and (c) of the Internal Revenue Code, concerning the exclusion from gross income of income derived by certain foreign corporations from the international operation of ships or aircraft...

78 FR 46690 - Proposed Collection; Comment Request for Form 1118

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-01

... 1118, Foreign Tax Credit-Corporations. DATES: Written comments should be received on or before...: Foreign Tax Credit-Corporations. OMB Number: 1545-0122. Form Number: 1118. Abstract: Form 1118 and separate Schedules I, J, and K are used by domestic and foreign corporations to claim a credit for taxes...

76 FR 68370 - Tax Accounting Elections on Behalf of Foreign Corporations

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-04

... Tax Accounting Elections on Behalf of Foreign Corporations AGENCY: Internal Revenue Service (IRS... change a method of accounting or taxable year on behalf of a foreign corporation. The regulations affect... depreciation and inventory accounting. Comments were received. A public hearing was not requested and none was...

26 CFR 1.883-3T - Treatment of controlled foreign corporations (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

.... person means a U.S. citizen, resident alien, domestic corporation, or domestic trust described in section..., directly or indirectly, by or for a domestic partnership, domestic trust not described in section 501(a... foreign intermediary (including a foreign corporation, partnership, trust, or estate), and mere legal...

26 CFR 1.245-1 - Dividends received from certain foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporations. 1.245-1 Section 1.245-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.245-1 Dividends received from certain foreign corporations. (a) General rule. (1) A corporation is allowed a deduction...

77 FR 34887 - Substantial Business Activities

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-12

... Substantial Business Activities AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed... regarding whether a foreign corporation has substantial business activities in a foreign country. These... provide guidance regarding whether a foreign corporation has substantial business activities in a foreign...

26 CFR 1.954-4 - Foreign base company services income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Foreign base company services income. 1.954-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-4 Foreign base... base company services income means income of a controlled foreign corporation, whether in the form of...

26 CFR 1.954-4 - Foreign base company services income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Foreign base company services income. 1.954-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-4 Foreign base... base company services income means income of a controlled foreign corporation, whether in the form of...

26 CFR 1.954-4 - Foreign base company services income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Foreign base company services income. 1.954-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-4 Foreign base... base company services income means income of a controlled foreign corporation, whether in the form of...

Internet-Based Sources of Information Which Can Be Used to Study the Internationalization Process

ERIC Educational Resources Information Center

Danford, Gerard L.

2008-01-01

This review shows how the Internet can support learning about the process of internationalization. A description of how Internet-based sources of information can be used by students when investigating internationalization has not been made. However, the Internet and its role during a corporation's foreign market expansion has not been investigated…

76 FR 88 - Voluntary Termination of Foreign-Trade Subzone 102A, Ford Motor Corporation, Hazelwood, MO

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-03

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1728] Voluntary Termination of Foreign-Trade Subzone 102A, Ford Motor Corporation, Hazelwood, MO Pursuant to the authority granted in the... the Ford Motor Corporation plant in Hazelwood, Missouri (Board Order 252, 49 FR 19541, 5/8/84...

48 CFR 25.703-1 - Definition.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Definition. 25.703-1... PROGRAMS FOREIGN ACQUISITION Prohibited Sources 25.703-1 Definition. Person— (1) Means— (i) A natural person; (ii) A corporation, business association, partnership, society, trust, financial institution...

26 CFR 1.921-2 - Foreign Sales Corporation-general rules.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Foreign Sales Corporation-general rules. 1.921-2... Sales Corporation—general rules. (a) Definition of a FSC and the Effect of a FSC Election. Q-1. What is the definition of a Foreign Sales Corporation (hereinafter referred to as a “FSC” (All references to...

76 FR 72675 - Voluntary Termination of Foreign-Trade Subzone 90A Smith Corona Corporation, Cortland County, New...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-25

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1799] Voluntary Termination of Foreign-Trade Subzone 90A Smith Corona Corporation, Cortland County, New York Pursuant to the authority granted... Smith Corona Corporation plant in Cortland County, New York (Board Order 300, 50 FR 15469, 04/18/85...

78 FR 73079 - Dividend Equivalents From Sources Within the United States

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-05

... 871(m) and that may be used to avoid U.S. taxation and U.S. withholding. In addition, the IRS may... revisions and addition read as follows: Sec. 1.881-2 Taxation of foreign corporations not engaged in U.S...

22 CFR 96.31 - Corporate structure.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Corporate structure. 96.31 Section 96.31 Foreign Relations DEPARTMENT OF STATE LEGAL AND RELATED SERVICES ACCREDITATION OF AGENCIES AND APPROVAL OF... Approval Licensing and Corporate Governance § 96.31 Corporate structure. (a) The agency qualifies for...

26 CFR 1.964-1 - Determination of the earnings and profits of a foreign corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Determination of the earnings and profits of a....964-1 Determination of the earnings and profits of a foreign corporation. (a)(1) In general. For rules for determining the earnings and profits (or deficit in earnings and profits) of a foreign corporation...

78 FR 75332 - Foreign-Trade Zone 61-San Juan, Puerto Rico Application for Subzone, Parapiezas Corporation...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-11

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [S-65-2013] Foreign-Trade Zone 61--San Juan, Puerto Rico Application for Subzone, Parapiezas Corporation Amendment of Application The Puerto Rico Trade & Export Company, grantee of FTZ 61, has amended its application requesting subzone status for the facility of Parapiezas Corporation (78 FR 28800...

26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Taxation of foreign corporations not engaged in U.S. business. (a) Imposition of tax. (1) This section...

77 FR 6057 - Approval for Manufacturing Authority, Foreign-Trade Zone 22, Baxter Healthcare Corporation...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-07

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1810] Approval for Manufacturing Authority, Foreign-Trade Zone 22, Baxter Healthcare Corporation, (Pharmaceutical and Biological Intravenous Product Manufacturing), Chicago, IL Pursuant to its authority under the Foreign-Trade Zones Act of June 18...

Aerospace Medicine and Biology: A Cumulative Index to the 1985 Issues

NASA Technical Reports Server (NTRS)

1986-01-01

This publication is a cumulative index to the abstracts contained in the Supplements 268 through 279 of Aerospace Medicine and Biology: A Continuing Bibliography. It includes seven indexes - subject, personal author, corporate source, foreign technology, contract number, report number, and accession number.

Aerospace medicine and biology: A continuing bibliography with indexes (supplement 396)

NASA Technical Reports Server (NTRS)

1995-01-01

This publication is a cumulative index to the abstracts contained in the Supplements 385 through 395 of Aerospace Medicine and Biology: A Continuing Bibliography. It includes seven indexes: subject, personal author, corporate source, foreign technology, contract number, report number, and accession number.

26 CFR 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United...

Code of Federal Regulations, 2013 CFR

2013-04-01

....864-5 and received by a nonresident alien individual or a foreign corporation engaged in a trade or... other fixed place of business which a nonresident alien individual or a foreign corporation has in the... office or other fixed place of business which a nonresident alien individual or a foreign corporation...

26 CFR 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United...

Code of Federal Regulations, 2014 CFR

2014-04-01

....864-5 and received by a nonresident alien individual or a foreign corporation engaged in a trade or... other fixed place of business which a nonresident alien individual or a foreign corporation has in the... office or other fixed place of business which a nonresident alien individual or a foreign corporation...

26 CFR 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United...

Code of Federal Regulations, 2012 CFR

2012-04-01

....864-5 and received by a nonresident alien individual or a foreign corporation engaged in a trade or... other fixed place of business which a nonresident alien individual or a foreign corporation has in the... office or other fixed place of business which a nonresident alien individual or a foreign corporation...

26 CFR 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United...

Code of Federal Regulations, 2011 CFR

2011-04-01

....864-5 and received by a nonresident alien individual or a foreign corporation engaged in a trade or... other fixed place of business which a nonresident alien individual or a foreign corporation has in the... office or other fixed place of business which a nonresident alien individual or a foreign corporation...

26 CFR 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United...

Code of Federal Regulations, 2010 CFR

2010-04-01

... received by a nonresident alien individual or a foreign corporation engaged in a trade or business in the... business which a nonresident alien individual or a foreign corporation has in the United States only if... business which a nonresident alien individual or a foreign corporation, engaged in a trade or business in...

26 CFR 1.961-2 - Reduction in basis of stock in foreign corporations and of other property.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Reduction in basis of stock in foreign... Corporations § 1.961-2 Reduction in basis of stock in foreign corporations and of other property. (a) Reduction... excluded amount, by the sum of the amount so excluded and any income, war profits, or excess profits taxes...

26 CFR 1.961-2 - Reduction in basis of stock in foreign corporations and of other property.

Code of Federal Regulations, 2012 CFR

2012-04-01

... examples: Example 1. (a) Domestic corporation M owns all of the 1,000 shares of the one class of stock in... of a United States person's— (i) Stock in a foreign corporation; (ii) Interest in a foreign... of— (i) The amount of such distribution which is excluded from gross income under section 959(a...

75 FR 3705 - Foreign-Trade Zone 201-Holyoke, MA; Application for Subzone; Yankee Candle Corporation (Candles...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-22

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Docket 2-2010] Foreign-Trade Zone 201--Holyoke, MA; Application for Subzone; Yankee Candle Corporation (Candles and Gift Sets); Whately and South Deerfield, MA An application has been submitted to the Foreign-Trade Zones Board (the Board) by the Holyoke...

75 FR 14128 - Approval for Manufacturing Authority, Foreign-Trade Zone 7, CooperVision Caribbean Corporation...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-24

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1669] Approval for Manufacturing Authority, Foreign-Trade Zone 7, CooperVision Caribbean Corporation (Contact Lenses), Juana Diaz, Puerto Rico Pursuant to its authority under the Foreign-Trade Zones Act of June 18, 1934, as amended (19 U.S.C...

Aerospace medicine and biology: A cumulative index to a continuing bibliography (supplement 319)

NASA Technical Reports Server (NTRS)

1989-01-01

This publication is a cumulative index to the abstracts contained in Supplements 307 through 318 of Aerospace Medicine and Biology: A Continuing Bibliography. Seven indexes are included -- subject, personal author, corporate source, foreign technology, contract number, report number and accession number.

Aerospace medicine and biology: A cumulative index to a continuing bibliography (supplement 358)

NASA Technical Reports Server (NTRS)

1992-01-01

This publication is a cumulative index to the abstracts contained in Supplements 346 through 357 of Aerospace Medicine and Biology: A Continuing Bibliography. It includes seven indexes: subject, personal author, corporate source, foreign technology, contract number, report number and accession number.

Aerospace medicine and biology: A cumulative index to a continuing bibliography (supplement 345)

NASA Technical Reports Server (NTRS)

1991-01-01

This publication is a cumulative index to the abstracts contained in Supplements 333 through 344 of Aerospace Medicine and Biology: A Continuing Bibliography. Seven indexes are included -- subject, personal author, corporate source, foreign technology, contract number, report number, and accession number.

Aerospace medicine and biology: A cumulative index to the 1986 issues (supplement 293)

NASA Technical Reports Server (NTRS)

1987-01-01

This publication is a cumulative index to the abstracts contained in the Supplements 281 through 292 of Aerospace Medicine and Biology: A Continuing Bibliography. It includes seven indexes - subject, personal author, corporate source, foreign technology, contract number, report number, and accession number.

Aerospace medicine and biology: A cumulative index to a continuing bibliography (supplement 332)

NASA Technical Reports Server (NTRS)

1990-01-01

This publication is a cumulative index to the abstracts contained in Supplements 320 through 331 of Aerospace Medicine and Biology: A Continuing Bibliography. Seven indexes are included -- subject, personal author, corporate source, foreign technology, contract number, report number and accession number.

Aerospace medicine and biology: A cumulative index to a continuing bibliography (supplement 371)

NASA Technical Reports Server (NTRS)

1993-01-01

This publication is a cumulative index to the abstracts contained in Supplements 359 through 370 of Aerospace Medicine and Biology: A Continuing Bibliography. It includes seven indexes: subject, personal author, corporate source, foreign technology, contract number, report number, and accession number.

Aerospace medicine and biology: A cumulative index to a continuing bibliography (supplement 306)

NASA Technical Reports Server (NTRS)

1988-01-01

This publication is a cumulative index to the abstracts contained in the Supplements 294 through 305 of Aerospace Medicine and Biology: A Continuing Bibliography. It includes seven indexes - subject, personal author, corporate source, foreign technology, contract number, report number, and accession number.

Aerospace medicine and biology: A cumulative index to a continuing bibliography (supplement 384)

NASA Technical Reports Server (NTRS)

1994-01-01

This publication is a cumulative index to the abstracts contained in Supplements 372 through 383 of Aerospace Medicine and Biology: A Continuing Bibliography. It includes seven indexes: subject, personal author, corporate source, foreign technology, contract number, report number, and accession number.

Aerospace Medicine and Biology: A continuing bibliography with indexes, supplement 267, January 1985

NASA Technical Reports Server (NTRS)

1985-01-01

This publication is a cumulative index to the abstracts contained in the Supplements 255 through 266 of Aerospace Medicine and Biology: A Continuing Bibliography. It includes seven indexes--subject, personal author, corporate source, foreign technology, contract number, report number, and accession number.

26 CFR 1.367(a)-6T - Transfer of foreign branch with previously deducted losses (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... of this section, the activities of each of two domestic corporations outside the United States will... preceding rule of this paragraph (g)(3), gains of a foreign branch of a domestic corporation arising in a year in which that corporation did not file a consolidated return with a second domestic corporation...

26 CFR 1.367(d)-1T - Transfers of intangible property to foreign corporations (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... the parties to the transaction shall not necessarily be controlling for this purpose. (6) Anti-abuse rule. If a U.S. person— (i) Transfers intangible property to a domestic corporation with a principal... transfers the stock of that domestic corporation to a related foreign corporation, then solely for purposes...

26 CFR 1.78-1 - Dividends received from certain foreign corporations by certain domestic corporations choosing...

Code of Federal Regulations, 2011 CFR

2011-04-01

... paid by certain domestic corporations treated as a section 78 dividend. Any reduction under section 907... dividends received from certain foreign corporations, or increase the earnings and profits of the domestic... upon the gross-up under section 78, see paragraph (c) of § 1.963-4. For rules respecting the reduction...

76 FR 28418 - Voluntary Termination of Foreign-Trade Subzone 33C; Sony Corporation of America, Mt. Pleasant, PA

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-17

...-Trade Subzone 33C; Sony Corporation of America, Mt. Pleasant, PA Pursuant to the authority granted in... Industrial Development Corporation of Southwestern Pennsylvania, (grantee of FTZ 33) authorizing the establishment of Foreign-Trade Subzone 33C at the Sony Corporation of America plant in Mt. Pleasant...

22 CFR 1300.6 - Office location.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Office location. 1300.6 Section 1300.6 Foreign Relations MILLENNIUM CHALLENGE CORPORATION ORGANIZATION AND FUNCTIONS OF THE MILLENNIUM CHALLENGE CORPORATION § 1300.6 Office location. The principal offices of the Millennium Challenge Corporation are...

75 FR 64248 - Approval for Processing Authority Foreign-Trade Zones 73 and 74; The Belt's Corporation (Kitting...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-19

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1713] Approval for Processing Authority Foreign-Trade Zones 73 and 74; The Belt's Corporation (Kitting of Liquor Gift Sets), Elkridge and Baltimore, MD Pursuant to its authority under the Foreign-Trade Zones Act of June 18, 1934, as amended (19 U...

78 FR 39707 - Foreign-Trade Zone (FTZ) Zone 44-Mt. Olive, New Jersey; Notification of Proposed Production...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-02

... (Fragrance and Flavor Products); Mt. Olive, New Jersey Givaudan Fragrances Corporation (Givaudan) submitted a... materials and components and specific finished products described in the submitted notification (as... production equipment. The components and materials sourced from abroad include: cocoa beans extract (duty...

26 CFR 1.861-2 - Interest.

Code of Federal Regulations, 2011 CFR

2011-04-01

... nonresident alien individual or foreign corporation this paragraph (a) applies whether or not the interest is... credited before January 1, 1977, to a nonresident alien individual or foreign corporation on— (a) Deposits with persons, including citizens of the United States or alien individuals and foreign or domestic...

76 FR 63282 - Foreign-Trade Zone 140-Flint, Michigan; Application for Subzone; Hemlock Semiconductor...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-12

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Docket 61-2011] Foreign-Trade Zone 140--Flint, Michigan; Application for Subzone; Hemlock Semiconductor Corporation (Polysilicon); Hemlock, MI An... Hemlock Semiconductor Corporation (HSC), located in Hemlock, Michigan. The application was submitted...

26 CFR 1.861-2 - Interest.

Code of Federal Regulations, 2013 CFR

2013-04-01

... nonresident alien individual or foreign corporation this paragraph (a) applies whether or not the interest is... credited before January 1, 1977, to a nonresident alien individual or foreign corporation on— (a) Deposits with persons, including citizens of the United States or alien individuals and foreign or domestic...

26 CFR 1.861-2 - Interest.

Code of Federal Regulations, 2014 CFR

2014-04-01

... nonresident alien individual or foreign corporation this paragraph (a) applies whether or not the interest is... credited before January 1, 1977, to a nonresident alien individual or foreign corporation on— (a) Deposits with persons, including citizens of the United States or alien individuals and foreign or domestic...

26 CFR 1.861-2 - Interest.

Code of Federal Regulations, 2012 CFR

2012-04-01

... nonresident alien individual or foreign corporation this paragraph (a) applies whether or not the interest is... credited before January 1, 1977, to a nonresident alien individual or foreign corporation on— (a) Deposits with persons, including citizens of the United States or alien individuals and foreign or domestic...

76 FR 9743 - Foreign-Trade Zone Subzone 22- Chicago, IL, Temporary/Interim Manufacturing Authority, Baxter...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-22

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [T-1-2011] Foreign-Trade Zone Subzone 22-- Chicago, IL, Temporary/Interim Manufacturing Authority, Baxter Healthcare Corporation (Pharmaceutical and... Healthcare Corporation (Baxter) to manufacture pharmaceutical and biological intravenous (I.V.) products...

26 CFR 1.1446-1 - Withholding tax on foreign partners' share of effectively connected taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... partnerships, see § 1.1446-4. For special rules applicable to tiered partnership structures, see § 1.1446-5... its 1446 tax), foreign corporation (which includes a foreign government pursuant to section 892(a)(3... partnership must generally pay 1446 tax on ECTI allocable to a foreign corporate partner that has made an...

26 CFR 1.897-3 - Election by foreign corporation to be treated as a domestic corporation under section 897(i).

Code of Federal Regulations, 2014 CFR

2014-04-01

..., 1445, and 6039C and the regulations thereunder. A foreign corporation with respect to which an election... purposes of any other provision of the Code or regulations, except to the extent that it is required to... corporation's adjusted bases in such interests, and their fair market values as of the date of the election...

An Analysis of Multinational Corporations' Perception of Their Requirements for International M.B.A. Degree Holders.

ERIC Educational Resources Information Center

Colquitt, J.; And Others

This study was undertaken to assess: (1) the U.S. corporate demand for Americans holding an MBA degree with a concentration in International Management, (2) the U.S. corporate demand for foreign nationals holding a similar American MBA degree, and (3) the corporate perception of the value of foreign languages in such an international curriculum. A…

26 CFR 1.956-3T - Certain trade or service receivables acquired from United States persons (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... investment in United States property by the seller's controlled foreign corporation, unless it can be... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign... foreign corporation has acquired a trade or service receivable. (2) Indirect acquisitions—(i) Acquisition...

76 FR 50172 - Foreign-Trade Zone 26, Temporary/Interim Manufacturing Authority, Makita Corporation of America...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-12

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Docket T-2-2011] Foreign-Trade Zone 26, Temporary/Interim Manufacturing Authority, Makita Corporation of America, Hand-Held Power Tool and Gasoline/ Electric-Powered Garden Product Manufacturing; Notice of Approval On June 22, 2011, the Executive Secretary...

76 FR 80886 - Approval for Manufacturing Authority; Foreign-Trade Zone 26; Makita Corporation of America; (Hand...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-27

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1803] Approval for Manufacturing Authority; Foreign-Trade Zone 26; Makita Corporation of America; (Hand-Held/Stationary Power Tool and Gasoline/Electric-Powered Lawn and Garden Product Manufacturing); Buford, GA Pursuant to its authority...

77 FR 71167 - Foreign-Trade Zone 37-Orange County, New York, Authorization of Production Activity, Takasago...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-29

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-58-2012] Foreign-Trade Zone 37--Orange County, New York, Authorization of Production Activity, Takasago International Corporation (Fragrances), Harriman, New York On July 26, 2012, Takasago International Corporation (Takasago) submitted a notification...

76 FR 33997 - Requirements for Taxpayers Filing Form 5472

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-10

... Services and Enforcement. Emily S. McMahon, Acting Assistant Secretary for the Treasury (Tax Policy). [FR... requirement for Form 5472, ``Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.'' The temporary regulations affect certain 25-percent foreign...

75 FR 32990 - Proposed Collection; Comment Request for Form 1118

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-10

... 1118, Foreign Tax Credit--Corporations. DATES: Written comments should be received on or before August... . SUPPLEMENTARY INFORMATION: Title: Foreign Tax Credit--Corporations. OMB Number: 1545-0122. Form Number: 1118... claim a credit for taxes paid to foreign countries. The IRS uses Form 1118 and related schedules to...

26 CFR 1.367(b)-7 - Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign...

Code of Federal Regulations, 2010 CFR

2010-04-01

...-pooling annual layers (as described in paragraph (e)(1) of this section) under an annual last-in, first... out of the pre-pooling annual layers (as described in paragraph (e)(2) of this section) under the LIFO... $15 (e) Pre-pooling annual layers—(1) If foreign surviving corporation is a pooling corporation. If...

26 CFR 1.972-1 - Consolidation of group of export trade corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... decrease in investments in export trade assets to which section 970(b) applies as described in paragraph (c... consolidate a chain of export trade corporations shall terminate for the first taxable year of the foreign... foreign corporation which was included in such consolidation for the preceding taxable year ceases to...

26 CFR 1.864-2 - Trade or business within the United States.

Code of Federal Regulations, 2010 CFR

2010-04-01

... business office or offices outside the United States in which its management is located will not be.... Shares of foreign corporation X are sold to nonresident aliens and foreign corporations who are customers... by management of domestic corporation Y, and otherwise) for the purpose of explaining the investment...

26 CFR 1.957-1 - Definition of controlled foreign corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... of that body of persons exercising, with respect to such corporation, the powers ordinarily exercised...-half of the members of such governing body of such foreign corporation, either to cast a vote deciding an evenly divided vote of such body or, for the duration of any deadlock which may arise, to exercise...

26 CFR 1.957-1 - Definition of controlled foreign corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... of that body of persons exercising, with respect to such corporation, the powers ordinarily exercised...-half of the members of such governing body of such foreign corporation, either to cast a vote deciding an evenly divided vote of such body or, for the duration of any deadlock which may arise, to exercise...

26 CFR 1.957-1 - Definition of controlled foreign corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... of that body of persons exercising, with respect to such corporation, the powers ordinarily exercised...-half of the members of such governing body of such foreign corporation, either to cast a vote deciding an evenly divided vote of such body or, for the duration of any deadlock which may arise, to exercise...

26 CFR 1.957-1 - Definition of controlled foreign corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... of that body of persons exercising, with respect to such corporation, the powers ordinarily exercised...-half of the members of such governing body of such foreign corporation, either to cast a vote deciding an evenly divided vote of such body or, for the duration of any deadlock which may arise, to exercise...

75 FR 12732 - Foreign-Trade Zone Subzone 33E-Mount Pleasant, PA; Temporary/Interim Manufacturing Authority; DNP...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-17

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [T-2-2009] Foreign-Trade Zone Subzone 33E--Mount Pleasant, PA; Temporary/ Interim Manufacturing Authority; DNP IMS America Corporation (Thermal Transfer...) authority, on behalf of DNP IMS America Corporation to manufacture thermal transfer ribbon printer rolls...

77 FR 70139 - Foreign-Trade Zone 8-Toledo, OH; Authorization of Production Activity; Whirlpool Corporation...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-23

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-55-2012] Foreign-Trade Zone 8--Toledo, OH; Authorization of Production Activity; Whirlpool Corporation (Washing Machines); Clyde and Green Springs, OH On..., within Subzone 8I, in Clyde and Green Springs, Ohio. The notification was processed in accordance with...

26 CFR 1.957-1 - Definition of controlled foreign corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... proportionate share of the corporate earnings, if the facts indicate that the shareholders of such other class..., and if a principal purpose of the arrangement is to avoid the classification of such foreign... corporate directors, and the owners of a majority of the class B stock are entitled to elect the other 4 of...

26 CFR 1.6038-1 - Information returns required of domestic corporations with respect to annual accounting periods...

Code of Federal Regulations, 2010 CFR

2010-04-01

... duplicate, with respect to each foreign corporation which it controls, as defined in paragraph (b) of this section, and with respect to each foreign subsidiary, as defined in paragraph (c) of this section, for.... Such information shall not be required to be furnished, however, with respect to a corporation defined...

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

78 FR 28800 - Foreign-Trade Zone 61-San Juan, Puerto Rico; Application for Subzone; Parapiezas Corporation; San...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-16

..., Puerto Rico; Application for Subzone; Parapiezas Corporation; San Juan, Puerto Rico An application has been submitted to the Foreign-Trade Zones Board (the Board) by the Puerto Rico Trade & Export Company... located in San Juan, Puerto Rico. The application was submitted pursuant to the provisions of the Foreign...

78 FR 13857 - Foreign-Trade Zone 93-Raleigh-Durham, NC; Authorization of Production Activity; Revlon Consumer...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-01

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-77-2012] Foreign-Trade Zone 93--Raleigh-Durham, NC; Authorization of Production Activity; Revlon Consumer Products Corporation (Hair Coloring Products); Oxford, NC On October 10, 2012, Revlon Consumer Products Corporation, the operator of FTZ 93G, submitted a notification of proposed production...

26 CFR 1.993-6 - Definition of gross receipts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... by it in a related foreign export corporation (as defined in § 1.993-5), interest on producer's loans... business, and (2) Gross income recognized from all other sources, such as, for example, from— (i) The... proceeds of a loan or of the repayment of a loan, or (2) A receipt of property in a transaction to which...

26 CFR 1.993-6 - Definition of gross receipts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... by it in a related foreign export corporation (as defined in § 1.993-5), interest on producer's loans... business, and (2) Gross income recognized from all other sources, such as, for example, from— (i) The... proceeds of a loan or of the repayment of a loan, or (2) A receipt of property in a transaction to which...

26 CFR 1.993-6 - Definition of gross receipts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... by it in a related foreign export corporation (as defined in § 1.993-5), interest on producer's loans... business, and (2) Gross income recognized from all other sources, such as, for example, from— (i) The... proceeds of a loan or of the repayment of a loan, or (2) A receipt of property in a transaction to which...

26 CFR 1.993-6 - Definition of gross receipts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... by it in a related foreign export corporation (as defined in § 1.993-5), interest on producer's loans... business, and (2) Gross income recognized from all other sources, such as, for example, from— (i) The... proceeds of a loan or of the repayment of a loan, or (2) A receipt of property in a transaction to which...

26 CFR 1.897-3 - Election by foreign corporation to be treated as a domestic corporation under section 897(i).

Code of Federal Regulations, 2013 CFR

2013-04-01

... in a single document. (1) General statement. The foreign corporation must supply a general statement... supply such documents to the Director within 30 days of his request for production thereof. The Director... person is under no obligation to supply any information to the present holders of interests in the...

26 CFR 1.897-3 - Election by foreign corporation to be treated as a domestic corporation under section 897(i).

Code of Federal Regulations, 2012 CFR

2012-04-01

... in a single document. (1) General statement. The foreign corporation must supply a general statement... supply such documents to the Director within 30 days of his request for production thereof. The Director... person is under no obligation to supply any information to the present holders of interests in the...

26 CFR 1.951-3 - Coordination of subpart F with foreign personal holding company provisions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... attributable to the earnings and profits of such corporation for that taxable year of such corporation. If a... personal holding company and not a controlled foreign corporation and the earnings and profits of such... and profits for the taxable year as such part of the taxable year bears to the entire taxable year...

26 CFR 1.1503(d)-1 - Definitions and special rules for filings under section 1503(d).

Code of Federal Regulations, 2010 CFR

2010-04-01

.... (2) Dual resident corporation means— (i) A domestic corporation that is subject to an income tax of a... where the foreign branch is located in the same foreign country that subjects such dual resident... which is a separate unit) or dual resident corporation to an income tax either on its worldwide income...

26 CFR 1.897-3 - Election by foreign corporation to be treated as a domestic corporation under section 897(i).

Code of Federal Regulations, 2011 CFR

2011-04-01

... in a single document. (1) General statement. The foreign corporation must supply a general statement... supply such documents to the Director within 30 days of his request for production thereof. The Director... person is under no obligation to supply any information to the present holders of interests in the...

26 CFR 1.897-3 - Election by foreign corporation to be treated as a domestic corporation under section 897(i).

Code of Federal Regulations, 2010 CFR

2010-04-01

... in a single document. (1) General statement. The foreign corporation must supply a general statement... supply such documents to the Director within 30 days of his request for production thereof. The Director... person is under no obligation to supply any information to the present holders of interests in the...

26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

Code of Federal Regulations, 2010 CFR

2010-04-01

...-, second-, or third-tier corporation's earnings and profits. Section 1.960-2 prescribes rules for applying section 902 to dividends paid by a third-, second-, or first-tier corporation from earnings and profits...) Second-tier corporation. In the case of amounts included in the gross income of the taxpayer under...

An Investigation of the Foreign Language Needs of U.S. Corporations Doing Business Abroad.

ERIC Educational Resources Information Center

Inman, Marianne E.

This study of the foreign language requirements of U.S. corporations doing business abroad examines characteristics of corporate language training programs and policies with regard both to U.S. national employees going outside the United States to work and to non-U.S. national employees, generally working in their own countries. The role of…

22 CFR 1300.3 - Functions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Functions. 1300.3 Section 1300.3 Foreign Relations MILLENNIUM CHALLENGE CORPORATION ORGANIZATION AND FUNCTIONS OF THE MILLENNIUM CHALLENGE CORPORATION § 1300.3 Functions. (a) MCC provides United States assistance for global development; and (b...

26 CFR 1.904-5 - Look-through rules as applied to controlled foreign corporations and other entities.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources... requires, any category of income described in section 904(d)(1)(A) and (B) (or section 904(d)(1)(A), (B...(b) (or § 1.904-4(e) for taxable years beginning before January 1, 2007), any category of income...

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

Code of Federal Regulations, 2014 CFR

2014-04-01

... exceed the limitation under section 904. Example 1. In 1982 Corporation B has $17.6 million dollars in... Corporation B has $17.6 million dollars in foreign tax credits available for the taxable year. If preference... limitation under section 904. Example 1. (i) In 1982 Corporation B has $17.6 million dollars in foreign tax...

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

Code of Federal Regulations, 2011 CFR

2011-04-01

... exceed the limitation under section 904. Example 1. In 1982 Corporation B has $17.6 million dollars in... Corporation B has $17.6 million dollars in foreign tax credits available for the taxable year. If preference... limitation under section 904. Example 1. (i) In 1982 Corporation B has $17.6 million dollars in foreign tax...

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

Code of Federal Regulations, 2012 CFR

2012-04-01

... exceed the limitation under section 904. Example 1. In 1982 Corporation B has $17.6 million dollars in... Corporation B has $17.6 million dollars in foreign tax credits available for the taxable year. If preference... limitation under section 904. Example 1. (i) In 1982 Corporation B has $17.6 million dollars in foreign tax...

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

Code of Federal Regulations, 2013 CFR

2013-04-01

... exceed the limitation under section 904. Example 1. In 1982 Corporation B has $17.6 million dollars in... Corporation B has $17.6 million dollars in foreign tax credits available for the taxable year. If preference... limitation under section 904. Example 1. (i) In 1982 Corporation B has $17.6 million dollars in foreign tax...

22 CFR 1300.2 - Organization.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Organization. 1300.2 Section 1300.2 Foreign Relations MILLENNIUM CHALLENGE CORPORATION ORGANIZATION AND FUNCTIONS OF THE MILLENNIUM CHALLENGE CORPORATION § 1300.2 Organization. (a) MCC's Board consists of: (1) The Secretary of State, the Secretary of...

Directory of financing sources for foreign energy projects

DOE Office of Scientific and Technical Information (OSTI.GOV)

La Ferla, L.

1995-09-01

The Office of National Security Policy has produced this Directory of Financing Sources for Foreign Energy Projects. The Directory reviews programs that offer financing from US government agencies, multilateral organizations, public, private, and quasi-private investment funds, and local commercial and state development banks. The main US government agencies covered are the US Agency for International Development (USAID), the Export-Import Bank of the US (EXIM Bank), Overseas Private Investment Corporation (OPIC), US Department of Energy, US Department of Defense, and the US Trade and Development Agency (TDA). Other US Government Sources includes market funds that have been in part capitalized usingmore » US government agency funds. Multilateral organizations include the World Bank, International Finance Corporation (IFC), Asian Development Bank (ADB), European Bank for Reconstruction and Development (EBRD), and various organizations of the United Nations. The Directory lists available public, private, and quasi-private sources of financing in key emerging markets in the Newly Independent States and other developing countries of strategic interest to the US Department of Energy. The sources of financing listed in this directory should be considered indicative rather than inclusive of all potential sources of financing. Initial focus is on the Russian Federation, Ukraine, india, China, and Pakistan. Separate self-contained sections have been developed for each of the countries to enable the user to readily access market-specific information and to support country-specific Departmental initiatives. For each country, the directory is organized to follow the project life cycle--from prefeasibility, feasibility, project finance, cofinancing, and trade finance, through to technical assistance and training. Programs on investment and export insurance are excluded.« less

22 CFR 707.22 - Amendment of records.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Amendment of records. 707.22 Section 707.22 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS ACCESS TO AND... (excluding legal public holidays). Such request shall be deemed not to have been received by the Corporation...

12 CFR 210.25 - Authority, purpose, and scope.

Code of Federal Regulations, 2012 CFR

2012-01-01

... office of the United States, or a wholly-owned or controlled Government corporation; (2) An international... incorporated herein, shall not apply. (c) Operating Circulars. Each Federal Reserve Bank shall issue an... establishment, or office of a foreign government, or a wholly-owned or controlled corporation of a foreign...

12 CFR 210.25 - Authority, purpose, and scope.

Code of Federal Regulations, 2011 CFR

2011-01-01

... office of the United States, or a wholly-owned or controlled Government corporation; (2) An international... incorporated herein, shall not apply. (c) Operating Circulars. Each Federal Reserve Bank shall issue an... establishment, or office of a foreign government, or a wholly-owned or controlled corporation of a foreign...

26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

77 FR 20102 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-03

... information collection without change: Title: International Regulation--Part 28. OMB Number: 1557-0102... for Foreign Operations of a National Bank--Notice Requirement. A national bank shall notify the OCC... acquire or divest of an interest in, or close, an Edge corporation, Agreement corporation, foreign bank...

22 CFR 707.23 - Fees.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Fees. 707.23 Section 707.23 Foreign Relations... INFORMATION IN RECORDS OF THE CORPORATION Notification; Access to Records; Amendment; Fees § 707.23 Fees. The fees to be charged by the Corporation for making copies of any records provided to any individual under...

26 CFR 1.883-4 - Qualified shareholder stock ownership test.

Code of Federal Regulations, 2013 CFR

2013-04-01

... proportionate interest rules of this paragraph (c) shall apply successively upward through the chain of... in the chain of ownership to satisfy one of the stock ownership tests, the foreign corporation must... intermediary in the chain of ownership between that person and the foreign corporation seeking qualified...

26 CFR 1.883-4 - Qualified shareholder stock ownership test.

Code of Federal Regulations, 2012 CFR

2012-04-01

... proportionate interest rules of this paragraph (c) shall apply successively upward through the chain of... in the chain of ownership to satisfy one of the stock ownership tests, the foreign corporation must... intermediary in the chain of ownership between that person and the foreign corporation seeking qualified...

26 CFR 1.883-4 - Qualified shareholder stock ownership test.

Code of Federal Regulations, 2014 CFR

2014-04-01

... proportionate interest rules of this paragraph (c) shall apply successively upward through the chain of... in the chain of ownership to satisfy one of the stock ownership tests, the foreign corporation must... intermediary in the chain of ownership between that person and the foreign corporation seeking qualified...

26 CFR 1.883-4 - Qualified shareholder stock ownership test.

Code of Federal Regulations, 2011 CFR

2011-04-01

... proportionate interest rules of this paragraph (c) shall apply successively upward through the chain of... in the chain of ownership to satisfy one of the stock ownership tests, the foreign corporation must... intermediary in the chain of ownership between that person and the foreign corporation seeking qualified...

Aeronautical engineering: A cumulative index to a continuing bibliography (supplement 300)

NASA Technical Reports Server (NTRS)

1994-01-01

This publication is a cumulative index to the abstracts contained in supplements 288 through 299 of Aeronautical Engineering: A Continuing Bibliography. The bibliographic series is compiled through the efforts of the Center for Aerospace Information of the National Aeronautics and Space Administration (NASA). Seven indexes are included: subject, personal author, corporate source, foreign technology, contract number, report number, and accession number.

26 CFR 1.11-1 - Tax on corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Tax on corporations. 1.11-1 Section 1.11-1... Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax imposed under section 11 except (1) corporations specifically excepted under such section from such tax...

26 CFR 1.11-1 - Tax on corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Tax on corporations. 1.11-1 Section 1.11-1... Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax imposed under section 11 except (1) corporations specifically excepted under such section from such tax...

26 CFR 1.11-1 - Tax on corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Tax on corporations. 1.11-1 Section 1.11-1... Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax imposed under section 11 except (1) corporations specifically excepted under such section from such tax...

26 CFR 1.11-1 - Tax on corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Tax on corporations. 1.11-1 Section 1.11-1... Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax imposed under section 11 except (1) corporations specifically excepted under such section from such tax...

26 CFR 1.11-1 - Tax on corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Tax on corporations. 1.11-1 Section 1.11-1... Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax imposed under section 11 except (1) corporations specifically excepted under such section from such tax...

26 CFR 1.1441-3 - Determination of amounts to be withheld.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Example. (i) Facts. Corporation X, a publicly traded corporation with both U.S. and foreign shareholders... paragraph (f) of this section apply. (2) Payments in foreign currency. If the amount subject to withholding tax is paid in a currency other than the U.S. dollar, the amount of withholding under section 1441...

22 CFR 1300.5 - Quorum and voting requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Quorum and voting requirements. 1300.5 Section 1300.5 Foreign Relations MILLENNIUM CHALLENGE CORPORATION ORGANIZATION AND FUNCTIONS OF THE MILLENNIUM CHALLENGE CORPORATION § 1300.5 Quorum and voting requirements. (a) Quorum requirements. A majority of the members of the Board shall constitute a...

Corporate Establishments' Preferences and the Quest for Overseas' Qualifications by Nigerian University Students

ERIC Educational Resources Information Center

Okunola, Rashidi Akanji; Ikuomola, Adediran Daniel

2009-01-01

This study examines corporate establishment demand as the quest for foreign education in Nigeria and seeks to expose the motivation behind the rush abroad for foreign education; explicated by the increasing level of university seekers within and outside Nigeria. A combination of quantitative and qualitative research methodology was adopted for…

76 FR 36993 - Guidance Under Section 956 for Determining the Basis of Property Acquired in Certain...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-24

... Enforcement. Approved: June 11, 2011. Emily S. Mahon, Acting Assistant Secretary of the Treasury (Tax Policy... controlled foreign corporation without U.S. income taxation. The regulations affect United States... providing that for purposes of applying section 956 the controlled foreign corporation's adjusted basis in...

77 FR 31307 - Foreign-Trade Zone 41-Milwaukee, WI; Application for Reorganization (Expansion of Service Area...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-25

... limit for a general-purpose zone project. The application was submitted pursuant to the Foreign-Trade... temporary sites as ``usage-driven'' sites: Site 12 (113.4 acres)-- Sigma-Aldrich Corporation, 5485 County Road ``V'', Sheboygan Falls, Sheboygan County; and, Site 13 (15.1 acres)--Sigma-Aldrich Corporation...

31 CFR 500.567 - U.S. assets of certain designated country corporations.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. assets of certain designated country corporations. 500.567 Section 500.567 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN ASSETS...

75 FR 56858 - Exclusions From Gross Income of Foreign Corporations

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-17

..., the foreign corporation cannot rely on bearer shares issued at any level in the ownership chain to... in the chain of ownership may not be relied on for purposes of satisfying a stock ownership test... block of stock to preclude nonqualified shareholders in the closely-held block of stock from owning 50...

31 CFR 800.302 - Transactions that are not covered transactions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... transaction is solely for the purpose of passive investment. (See § 800.223.) Example 1. In an open market purchase solely for the purpose of passive investment, Corporation A, a foreign person, acquires seven... purpose of passive investment and is a covered transaction. Example 3. Corporation A, a foreign person...

26 CFR 1.1296-2 - Definition of marketable stock.

Code of Federal Regulations, 2011 CFR

2011-04-01

... marketable stock means— (1) Passive foreign investment company (PFIC) stock that is regularly traded, as... income of the foreign corporation for its taxable year is passive income, as defined in section 1297(a)(1... corporation during its taxable year which produce passive income or which are held for the production of...

76 FR 27752 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-12

... Accumulated Profits) With Respect to Certain Foreign Deferred Compensation Plans Maintained by Certain Foreign...) With Respect to Certain Foreign Deferred Compensation Plans Maintained by Certain Foreign Corporations... adjustments to earnings and profits (or accumulated profits) for certain foreign deferred compensation plans...

22 CFR 120.16 - Foreign person.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Foreign person. 120.16 Section 120.16 Foreign Relations DEPARTMENT OF STATE INTERNATIONAL TRAFFIC IN ARMS REGULATIONS PURPOSE AND DEFINITIONS § 120.16... also means any foreign corporation, business association, partnership, trust, society or any other...

Aeronautical engineering: A cumulative index to a continuing bibliography (supplement 248)

NASA Technical Reports Server (NTRS)

1990-01-01

This publication is a cumulative index to the abstracts contained in Supplements 236 through 247 of Aeronautical Engineering: A Continuing Bibliography. The bibliographic series is compiled through the cooperative efforts of the American Institute of Aeronautics and Astronautics (AIAA) and the National Aeronautics and Space Administration (NASA). Seven indexes are included -- subject, personal author, corporate source, foreign technology, contract number, report number and accession number.

Aeronautical engineering: A cumulative index to a continuing bibliography (supplement 235)

NASA Technical Reports Server (NTRS)

1989-01-01

This publication is a cummulative index to the abstracts contained in Supplements 223 through 234 of Aeronautical Engineering: A Continuing Bibliography. The bibliographic series is compiled through the cooperative efforts of the American Institute of Aeronautics and Astronautics (AIAA) and the National Aeronautics and Space Administration (NASA). Seven indexes are included -- subject, personal author, corporate source, foreign technology, contract number, report number and accession number.

Aeronautical engineering: A cumulative index to a continuing bibliography (supplement 274)

NASA Technical Reports Server (NTRS)

1992-01-01

This publication is a cumulative index to the abstracts contained in supplements 262 through 273 of Aeronautical Engineering: A Continuing Bibliography. The bibliographic series is compiled through the cooperative efforts of the American Institute of Aeronautics and Astronautics (AIAA) and the National Aeronautics and Space Administration (NASA). Seven indexes are included: subject, personal author, corporate source, foreign technology, contract number, report number, and accession number.

Aeronautical engineering: A cumulative index to a continuing bibliography (supplement 261)

NASA Technical Reports Server (NTRS)

1991-01-01

This publication is a cummulative index to the abstracts contained in Supplements 249 through 260 of Aeronautical Engineering: A Continuing Bibliography. The bibliographic series is compiled through the cooperative efforts of the American Institute of Aeronautics and Astronautics (AIAA) and the National Aeronautics and Space Administration (NASA). Seven indexes are included -- subject, personal author, corporate source, foreign technology, contract number, report number and accession number.

Aeronautical engineering: A cumulative index to a continuing bibliography (supplement 287)

NASA Technical Reports Server (NTRS)

1993-01-01

This publication is a cummulative index to the abstracts contained in Supplements 275 through 286 of Aeronautical Engineering: A Continuing Bibliography. The bibliographic series is compiled through the cooperative efforts of the American Institute of Aeronautics and Astronautics (AIAA) and the National Aeronautics and Space Administration (NASA). Seven indexes are included -- subject, personal author, corporate source, foreign technology, contract number, report number and accession number.

Aeronautical enginnering: A cumulative index to a continuing bibliography (supplement 312)

NASA Technical Reports Server (NTRS)

1994-01-01

This is a cumulative index to the abstracts contained in NASA SP-7037 (301) through NASA SP-7073 (311) of Aeronautical Engineering: A Continuing Bibliography. NASA SP-7037 and its supplements have been compiled by the Center for AeroSpace Information of the National Aeronautics and Space Administration (NASA). This cumulative index includes subject, personal author, corporate source, foreign technology, contract number, report number, and accession number indexes.

26 CFR 1.951-3 - Coordination of subpart F with foreign personal holding company provisions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... amount attributable to the earnings and profits of such corporation for that taxable year of such... personal holding company and not a controlled foreign corporation and the earnings and profits of such... and profits for the taxable year as such part of the taxable year bears to the entire taxable year...

The Foreign Language Needs of U.S.-Based Corporations. NFLC Occasional Papers.

ERIC Educational Resources Information Center

Fixman, Carol S.

This study investigated how and when foreign language competence makes a difference in the international operations of U.S.-based corporations, what skills are required, and how companies access them. Thirty-two interviews were conducted in nine companies of varying size and type, with people representing a variety of perspectives in human…

26 CFR 301.6038-1 - Information returns required of U.S. persons with respect to certain foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Information returns required of U.S. persons... ADMINISTRATION Information and Returns Returns and Records § 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations. For provisions relating to information returns...

26 CFR 1.864-7 - Definition of office or other fixed place of business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... needs and conduct of that trade or business. (c) Management activity. A foreign corporation shall not be... policies of the foreign corporation are exercised. The fact that top management decisions affecting the... consigned or entrusted to his possession, management, and control for that purpose by or for the owner of...

26 CFR 1.884-0 - Overview of regulation provisions for section 884.

Code of Federal Regulations, 2010 CFR

2010-04-01

... connected with the conduct of a trade or business in the United States. An international organization (as... on certain earnings of a foreign corporation's U.S. trade or business; a branch-level interest tax on interest paid, or deemed paid, by a foreign corporation's U.S. trade or business; and an anti-treaty...

26 CFR 1.6012-2 - Corporations required to make returns of income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Corporations required to make returns of income... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6012-2 Corporations... business income and to certain foreign corporations, respectively, every corporation, as defined in section...

26 CFR 1.970-1 - Export trade corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Export trade corporations. 1.970-1 Section 1.970... (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export...

26 CFR 1.970-1 - Export trade corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Export trade corporations. 1.970-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export...

26 CFR 1.970-1 - Export trade corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Export trade corporations. 1.970-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export...

26 CFR 1.970-1 - Export trade corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Export trade corporations. 1.970-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export...

26 CFR 1.970-1 - Export trade corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Export trade corporations. 1.970-1 Section 1... (CONTINUED) INCOME TAXES Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export trade...

75 FR 8651 - Foreign-Trade Zone 21-Charleston, SC, Application for Subzone, Luigi Bormioli Corporation...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-25

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Docket 10-2010] Foreign-Trade Zone 21... has been submitted to the Foreign-Trade Zones Board (the Board) by the South Carolina State Ports... application was submitted [[Page 8652

75 FR 15610 - Exclusions From Gross Income of Foreign Corporations

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-30

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Exclusions From Gross Income of Foreign Corporations CFR Correction In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec. 1.851 to 1.907), revised as of April 1, 2009, on page 444, in Sec. 1.883-0, under the heading Sec. 1.883...

26 CFR 31.3121(l)-1 - Agreements entered into by domestic corporations with respect to foreign subsidiaries.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Agreements entered into by domestic corporations with respect to foreign subsidiaries. 31.3121(l)-1 Section 31.3121(l)-1 Internal Revenue INTERNAL... (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(l)-1 Agreements entered into by...

26 CFR 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income tax of 10 percent of earnings and profits (before reduction for income taxes) and, at the national... the taxable year. For 1963, B Corporation has earnings and profits (before reduction by income taxes... from its earnings and profits for the taxable year, so that the rate of such tax for the taxable year...

26 CFR 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... income tax of 10 percent of earnings and profits (before reduction for income taxes) and, at the national... the taxable year. For 1963, B Corporation has earnings and profits (before reduction by income taxes... from its earnings and profits for the taxable year, so that the rate of such tax for the taxable year...

26 CFR 1.921-2 - Foreign Sales Corporation-general rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... definition of a Foreign Sales Corporation (hereinafter referred to as a “FSC” (All references to FSCs include... country or an eligible possession and maintain a set of permanent books of account (including invoices or...-1T(b)(4). Q-2. Does the reference to a DISC under section 922(a)(1)(F) which provides that a FSC...

26 CFR 1.367(a)-3 - Treatment of transfers of stock or securities to foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... control group). For purposes of this paragraph (c)(1)(ii), any stock of the transferee foreign corporation... for purposes of determining whether the 50-percent threshold is exceeded or whether a control group... under paragraph (c)(1)(i) of this section is exceeded or whether a control group under paragraph (c)(1...

26 CFR 1.367(a)-3 - Treatment of transfers of stock or securities to foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... control group). For purposes of this paragraph (c)(1)(ii), any stock of the transferee foreign corporation... for purposes of determining whether the 50-percent threshold is exceeded or whether a control group... under paragraph (c)(1)(i) of this section is exceeded or whether a control group under paragraph (c)(1...

26 CFR 1.367(a)-3 - Treatment of transfers of stock or securities to foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... control group). For purposes of this paragraph (c)(1)(ii), any stock of the transferee foreign corporation... for purposes of determining whether the 50-percent threshold is exceeded or whether a control group... under paragraph (c)(1)(i) of this section is exceeded or whether a control group under paragraph (c)(1...

Management of Corporate Culture through Local Managers' Training in Foreign Companies in China: A Qualitative Analysis

ERIC Educational Resources Information Center

Zhao, Crystal L.

2005-01-01

Corporate culture is a complex phenomenon in foreign companies located in the People's Republic of China. For the management team of an international enterprise, it is a challenging task to manage cultural differences. Education and training provided to local managers might be one of the important solutions. Therefore, this study explores the…

26 CFR 1.882-4 - Allowance of deductions and credits to foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income. In Year 1, FC, a technology company, opened an office in the United States to market and sell a..., a technology company, opened an office in the United States to market and sell a software program.... Foreign corporation with prior filing history. FC began a U.S. trade or business in Year 1. FC's tax...

26 CFR 1.954-6 - Foreign base company shipping income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... trawler, a factory ship, and an oil drilling ship are not considered to be used in foreign commerce. On...-term bareboat charter to foreign corporation F for use in foreign commerce. F produces oil in a foreign country and ships the oil to other foreign countries and to the United States. The vessel, when not...

Aeronautical engineering: A cumulative index to a continuing bibliography (supplement 325)

NASA Technical Reports Server (NTRS)

1995-01-01

This publication is a cumulative index to the abstracts contained in NASA SP-7037 supplements 313 through 324 of Aeronautical Engineering: A Continuing Bibliography. The bibliographic series is compiled through the cooperative efforts of the American Institute of Aeronautics and Astronautics (AIAA) and the National Aeronautics and Space Administration (NASA). This Cumulative index includes: a subject, personal author, corporate source, foreign technology, contract number, report number, and accession number.

Aeronautical engineering: A cumulative index to a continuing bibliography

NASA Technical Reports Server (NTRS)

1987-01-01

This bibliography is a cumulative index to the abstracts contained in NASA SP-7037 (197) through NASA SP-7037 (208) of Aeronautical Engineering: A Continuing Bibliography. NASA SP-7037 and its supplements have been compiled through the cooperative efforts of the American Institute of Aeronautics and Astronautics (AIAA) and the National Aeronautics and Space Administration (NASA). This cumulative index includes subject, personal author, corporate source, foreign technology, contract, report number, and accession number indexes.

26 CFR 1.953-5 - Corporations not qualifying as insurance companies.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Corporations not qualifying as insurance companies. (a) In general. A controlled foreign corporation is not... corporation, would not be taxable as an insurance company to which subchapter L of the Code applies. Thus, if... risks underwritten by insurance companies. (b) Income from insurance of United States risks by...

26 CFR 1.953-5 - Corporations not qualifying as insurance companies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Corporations not qualifying as insurance companies. (a) In general. A controlled foreign corporation is not... corporation, would not be taxable as an insurance company to which subchapter L of the Code applies. Thus, if... risks underwritten by insurance companies. (b) Income from insurance of United States risks by...

26 CFR 1.953-5 - Corporations not qualifying as insurance companies.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Corporations not qualifying as insurance companies. (a) In general. A controlled foreign corporation is not... corporation, would not be taxable as an insurance company to which subchapter L of the Code applies. Thus, if... risks underwritten by insurance companies. (b) Income from insurance of United States risks by...

26 CFR 1.953-5 - Corporations not qualifying as insurance companies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Corporations not qualifying as insurance companies. (a) In general. A controlled foreign corporation is not... corporation, would not be taxable as an insurance company to which subchapter L of the Code applies. Thus, if... risks underwritten by insurance companies. (b) Income from insurance of United States risks by...

26 CFR 1.881-5 - Exception for certain possessions corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the...

26 CFR 1.881-5 - Exception for certain possessions corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the...

26 CFR 1.881-5 - Exception for certain possessions corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the application...

26 CFR 1.881-5 - Exception for certain possessions corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the...

26 CFR 1.341-1 - Collapsible corporations; in general.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and...

26 CFR 1.341-1 - Collapsible corporations; in general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and the exceptions...

26 CFR 1.341-1 - Collapsible corporations; in general.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and...

26 CFR 1.341-1 - Collapsible corporations; in general.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and the exceptions...

26 CFR 1.881-5 - Exception for certain possessions corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the...

26 CFR 1.341-1 - Collapsible corporations; in general.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES (Continued) Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and...

76 FR 76934 - Foreign-Trade Zones 140 and 78; Applications for Subzone Authority; Dow Corning Corporation...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-09

... 140 and 78; Applications for Subzone Authority; Dow Corning Corporation, Hemlock Semiconductor Corporation and Hemlock Semiconductor, L.L.C.; Extension of Comment Periods The comment periods for the...- 63283, October 12, 2011), at the Hemlock Semiconductor Corporation facility in Hemlock, Michigan (76 FR...

77 FR 8805 - Foreign-Trade Zone 107-Polk County, IA; Application for Reorganization Under Alternative Site...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-15

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Docket 10-2012] Foreign-Trade Zone 107--Polk County, IA; Application for Reorganization Under Alternative Site Framework An application has been submitted to the Foreign-Trade Zones (FTZ) Board (the Board) by the Iowa Foreign Trade Zone Corporation...

26 CFR 1.954-8 - Foreign base company oil related income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Foreign base company oil related income. 1.954...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-8 Foreign base company oil related income. (a) Foreign base company oil related income—(1) In general. Under section 954...

26 CFR 1.954-4 - Foreign base company services income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Foreign base company services income. 1.954-4... TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.954-4 Foreign base company services income. (a) Items included. Except as provided in paragraph (d) of this section, foreign base company...

75 FR 13207 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-18

... comments concerning an existing final regulation, INTL-362-88 (TD 8618), Definition of a Controlled Foreign..., 2010 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joseph Durbala... INFORMATION: Title: Definition of a Controlled Foreign Corporation, Foreign Base Company Income and Foreign...

26 CFR 1.884-2T - Special rules for termination or incorporation of a U.S. trade or business or liquidation or...

Code of Federal Regulations, 2011 CFR

2011-04-01

.... trade or business—(1) General rule. A foreign corporation shall not be subject to the branch profits tax... term U.S. assets of the terminated U.S. trade or business shall mean all the money and other property.... trade or business and to the effectively connected earnings and profits of the foreign corporation...

26 CFR 1.884-2T - Special rules for termination or incorporation of a U.S. trade or business or liquidation or...

Code of Federal Regulations, 2014 CFR

2014-04-01

.... trade or business—(1) General rule. A foreign corporation shall not be subject to the branch profits tax... term U.S. assets of the terminated U.S. trade or business shall mean all the money and other property.... trade or business and to the effectively connected earnings and profits of the foreign corporation...

Politics of oil: multinational oil corporations and United States foreign policy, 1941-1954

DOE Office of Scientific and Technical Information (OSTI.GOV)

Painter, D.S.

1982-01-01

The energy crises of the 1970s highlighted the importance of foreign oil to United States security and prosperity and focused attention on the relationship between multinational oil corporations and United States foreign policy. Important roots of present problems reach back to the period 1941 to 1954 when United States policymakers became aware that the nation's historic self-sufficiency in oil would soon come to an end. This realization led to plans to assure United States access to foreign oil reserves. During the early years of this period, the oil industry and its allies in congress defeated attempts by the government tomore » play an active role in foreign oil matters. With the government's role limited, the United States fell back to its traditional policy of supporting the foreign operations of United States corporations. Although this policy minimized government intervention in the internal operations of the oil industry, it nevertheless required the government to become actively involved in maintaining the security and stability of the Middle East and in working to contain economic nationalism in Latin America. Moreover, the policy resulted in the government acquiescing in private arrangements by the major companies to control the world oil economy. The most important factor shaping public policy on foreign oil was the overall hegemony of business in American society.« less

77 FR 30500 - Foreign-Trade Zones 140 and 78, Applications for Subzone Authority, Dow Corning Corporation...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-23

... 140 and 78, Applications for Subzone Authority, Dow Corning Corporation, Hemlock Semiconductor Corporation, and Hemlock Semiconductor, L.L.C.; Reopening of Comment Periods The comment periods for the...- 63283, 10/12/2011), at the Hemlock Semiconductor Corporation facility in Hemlock, Michigan (76 FR 63282...

77 FR 21082 - Foreign-Trade Zones 140 and 78, Applications for Subzone Authority Dow Corning Corporation...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-09

... 140 and 78, Applications for Subzone Authority Dow Corning Corporation, Hemlock Semiconductor Corporation, and Hemlock Semiconductor, L.L.C.; Reopening of Rebuttal Periods The rebuttal periods for the...- 63283, 10/12/2011), at the Hemlock Semiconductor Corporation facility in Hemlock, Michigan (76 FR 63282...

76 FR 81475 - Foreign-Trade Zones 140 and 78 Applications for Subzone Authority Dow Corning Corporation...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-28

...-Trade Zones 140 and 78 Applications for Subzone Authority Dow Corning Corporation, Hemlock Semiconductor Corporation and Hemlock Semiconductor, L.L.C.; Notice of Public Hearing and Extension of Comment Period A... facility in Midland, Michigan (76 FR 63282-63283, 10/12/2011), the Hemlock Semiconductor Corporation...

26 CFR 1.382-2 - General rules for ownership change.

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporation—(i) In general. The term loss corporation means a corporation which— (A) Is entitled to use a net... this paragraph (a)(1) without regard to whether the corporation is a loss corporation), has a net operating loss, a net capital loss, excess foreign taxes under section 904(c), unused general business...

26 CFR 1.954-2 - Foreign personal holding company income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Foreign personal holding company income. 1.954-2 Section 1.954-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.954-2 Foreign personal holding company income. (a) Computation of foreign...

26 CFR 1.163-12 - Deduction of original issue discount on instrument held by related foreign person.

Code of Federal Regulations, 2010 CFR

2010-04-01

... passive foreign investment company—(i) Foreign personal holding companies. If an amount to which paragraph... corporation provisions (sections 951 through 964). (iii) Passive foreign investment companies. If an amount to... passive foreign investment company within the meaning of section 1296, then the amount is allowable as a...

26 CFR 1.163-12 - Deduction of original issue discount on instrument held by related foreign person.

Code of Federal Regulations, 2011 CFR

2011-04-01

... passive foreign investment company—(i) Foreign personal holding companies. If an amount to which paragraph... corporation provisions (sections 951 through 964). (iii) Passive foreign investment companies. If an amount to... passive foreign investment company within the meaning of section 1296, then the amount is allowable as a...

26 CFR 1.1503(d)-0 - Table of contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Foreign branch separate units held by dual resident corporations or hybrid entities in the same foreign country. (5) Dual consolidated loss. (6) Subject to tax. (7) Foreign country. (8) Consolidated group. (9...) Domestic affiliate. (13) Domestic use. (14) Foreign use. (15) Grantor trust. (16) Transparent entity. (i...

26 CFR 1.921-3T - Temporary regulations; Foreign sales corporation general rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... defined in section 927(d)(6)); (iv) Investment income and carrying charges; and (v) Other non-foreign... definition of investment income and carrying charges. (v) Non-foreign trade income (other than investment... earnings and profits attributable to non-foreign trade income (other than investment income, carrying...

12 CFR 347.113 - Restrictions applicable to activities by a foreign organization in the United States.

Code of Federal Regulations, 2010 CFR

2010-01-01

... foreign organization engages in the United States are incidental to its international or foreign business... representative office. (2) The following activities are incidental to international or foreign business: (i... INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING § 347.113...

12 CFR 1750.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Mortgage Corporation and any affiliate thereof. Foreign exchange rate contracts— (1) Means cross-currency interest rate swaps, forward foreign exchange contracts, currency options purchased (including currency... less and foreign exchange rate contracts traded on exchanges that require daily payment of variation...

Aeronautical engineering: A cumulative index to a continuing bibliography

NASA Technical Reports Server (NTRS)

1988-01-01

This bibliography is a cumulative index to the abstracts contained in NASA SP-7037(210) through NASA SP-7037(221) of Aeronautical Engineering: A Continuing Bibliography. NASA SP-7037 and its supplements have been compiled through the cooperative efforts of the American Institute of Aeronautics and Astronautics (AIAA) and the National Aeronautics and Space Administration (NASA). This cumulative index includes subject, personal author, corporate source, foreign technology, contract number, report number, and accession number indexes.

Aeronautical Engineering: A cumulative index to the 1984 issues of the continuing bibliography

NASA Technical Reports Server (NTRS)

1985-01-01

This bibliography is a cumulative index to the abstracts contained in NASA SP-7037(171) through NASA SP-7037(182) of Aeronautical Engineering: A Continuing Bibliography. NASA SP-7037 and its supplements have been compiled through the cooperative efforts of the American Institute of Aeronautics and Astronautics (AIAA) and the National Aeronautics and Space Administration (NASA). This cumulative index includes subject, personal author, corporate source, foreign technology, contract, report number, and accession number indexes.

A cumulative index to a continuing bibliography on aeronautical engineering

NASA Technical Reports Server (NTRS)

1986-01-01

This bibliography is a cumulative index to the abstracts contained in NASA-SP-7037(184) through NASA-SP-7037(195) of Aeronautical Engineering: A Continuing Bibliography. NASA SP-7037 and its supplements have been compiled through the cooperative efforts of the American Institute of Aeronautics and Astronautics (AIAA) and the National Aeronautics and Space Administration (NASA). This cumulative index includes subject, personal author, corporate source, foreign technology, contract, report number, and accession number indexes.

26 CFR 1.367(b)-7 - Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Carryover of earnings and profits and foreign...) INCOME TAXES Effects on Corporation § 1.367(b)-7 Carryover of earnings and profits and foreign income... transaction). This section describes the manner and extent to which earnings and profits and foreign income...

26 CFR 1.367(b)-3 - Repatriation of foreign corporate assets in certain nonrecognition transactions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of an exchanging shareholder whose stock in the foreign acquired corporation has a fair market value... stock in FC has a fair market value of $48,000 on the date DC1 receives the DC2 stock. (ii) Result. Because DC1's stock in FC has a fair market value of less than $50,000 on the date of the section 367(b...

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds. See § 1.992-1... taxable year. For purposes of § 1.6012-2(a), such corporation is treated as not coming into existence...

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds. See § 1.992-1... taxable year. For purposes of § 1.6012-2(a), such corporation is treated as not coming into existence...

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds. See § 1.992-1... taxable year. For purposes of § 1.6012-2(a), such corporation is treated as not coming into existence...

26 CFR 1.367(b)-9 - Special rule for F reorganizations and similar transactions.

Code of Federal Regulations, 2010 CFR

2010-04-01

...&P Foreign taxes Passive (1,000u) $5 General 200u 200 (800u) 205 (B) On January 1, 2007, foreign... after the foreign section 381 transaction: Separate category E&P Foreign taxes Passive (1,000u) $5...: Passive (900u) $50 General (200u) 100 (1100u) 150 Foreign corporation D Separate Category: Passive 1200u...

26 CFR 1.367(b)-9 - Special rule for F reorganizations and similar transactions.

Code of Federal Regulations, 2011 CFR

2011-04-01

...&P Foreign taxes Passive (1,000u) $5 General 200u 200 (800u) 205 (B) On January 1, 2007, foreign... after the foreign section 381 transaction: Separate category E&P Foreign taxes Passive (1,000u) $5...: Passive (900u) $50 General (200u) 100 (1100u) 150 Foreign corporation D Separate Category: Passive 1200u...

The Corporate Culture Climate at the Crossroads: Back to the Future.

ERIC Educational Resources Information Center

Meussling, Vonne

In an era of deregulation, technology, foreign competition, and merger mania, corporations are forced to respond to a changing corporate culture climate. Traditionally based on a top-down structure, corporate culture--loosely defined as the sum total of how employees and management think, feel, act, or do not act--is changing toward a structure in…

26 CFR 36.3121(l)(9)-1 - Domestic corporation as separate entity.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Domestic corporation as separate entity. 36... OF FOREIGN SUBSIDIARIES § 36.3121(l)(9)-1 Domestic corporation as separate entity. A domestic corporation which enters into an agreement as provided in § 36.3121(l)(1)-1 shall, for purposes of the...

26 CFR 36.3121(l)(9)-1 - Domestic corporation as separate entity.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Domestic corporation as separate entity. 36... OF FOREIGN SUBSIDIARIES § 36.3121(l)(9)-1 Domestic corporation as separate entity. A domestic corporation which enters into an agreement as provided in § 36.3121(l)(1)-1 shall, for purposes of the...

26 CFR 36.3121(l)(9)-1 - Domestic corporation as separate entity.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Domestic corporation as separate entity. 36... OF FOREIGN SUBSIDIARIES § 36.3121(l)(9)-1 Domestic corporation as separate entity. A domestic corporation which enters into an agreement as provided in § 36.3121(l)(1)-1 shall, for purposes of the...

26 CFR 36.3121(l)(9)-1 - Domestic corporation as separate entity.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Domestic corporation as separate entity. 36... OF FOREIGN SUBSIDIARIES § 36.3121(l)(9)-1 Domestic corporation as separate entity. A domestic corporation which enters into an agreement as provided in § 36.3121(l)(1)-1 shall, for purposes of the...

26 CFR 36.3121(l)(9)-1 - Domestic corporation as separate entity.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Domestic corporation as separate entity. 36... OF FOREIGN SUBSIDIARIES § 36.3121(l)(9)-1 Domestic corporation as separate entity. A domestic corporation which enters into an agreement as provided in § 36.3121(l)(1)-1 shall, for purposes of the...

78 FR 32238 - Foreign-Trade Zone 168-Dallas/Fort Worth, Texas Application for Reorganization/Expansion

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-29

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-52-2013] Foreign-Trade Zone 168--Dallas/Fort Worth, Texas Application for Reorganization/Expansion An application has been submitted to the Foreign-Trade Zones (FTZ) Board by the Metroplex International Trade Development Corporation, grantee of FTZ 168...

76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-04

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

Corporate Competition for Foreign Language Customers: Is There an Answer?

ERIC Educational Resources Information Center

Wilkins, Wynona H.

1976-01-01

The proliferation of private organizations offering foreign language instruction to the public, and the advertising approaches of these organizations, are discussed. Suggestions are made for foreign language teachers in high schools and colleges to use in attracting more students. (RM)

Foreign Language in the Workplace.

ERIC Educational Resources Information Center

Lambert, Richard D., Ed.; Moore, Sarah Jane, Ed.

1990-01-01

Articles in this theme issue of the journal, devoted to the subject of languages in the workplace, include: "Language Use in International Research" (Eugene Garfield, Alfred Welljams-Dorof); "The Foreign Language Needs of U.S.-Based Corporations" (Carol S. Fixman); "Foreign Language Use Among International Business…

26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Additional foreign tax credit in year of... Foreign Corporations § 1.960-4 Additional foreign tax credit in year of receipt of previously taxed... inclusion either chose to claim a foreign tax credit as provided in section 901 or did not pay or accrue any...

26 CFR 1.1248-7 - Taxpayer to establish earnings and profits and foreign taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... shall also show for the first tier corporation, and for each lower tier corporation as to which...) of § 1.1248-2, and (iv) If the amount of earnings and profits of a lower tier corporation... lower tier corporation which the taxpayer owns within the meaning of section 958(a)(2)(b) the total...

26 CFR 1.954-2 - Foreign personal holding company income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Foreign personal holding company income. 1.954-2 Section 1.954-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-2 Foreign personal holding company income. (a) Computation of...

26 CFR 1.954-2 - Foreign personal holding company income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Foreign personal holding company income. 1.954-2 Section 1.954-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-2 Foreign personal holding company income. (a) Computation of...

76 FR 45771 - Foreign-Trade Zone 26-Atlanta, GA; Application for Manufacturing Authority; Makita Corporation of...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-01

..., GA; Application for Manufacturing Authority; Makita Corporation of America (Hand-Held Power Tool and Gasoline/Electric-Powered Garden Product Manufacturing); Buford, GA An application has been submitted to..., requesting manufacturing authority on behalf of Makita Corporation of America (Makita), located in Buford...

26 CFR 1.964-3 - Records to be provided by United States shareholders.

Code of Federal Regulations, 2011 CFR

2011-04-01

... income of such corporation withdrawn from investment in less developed countries, (3) The previously excluded subpart F income of such corporation withdrawn from investment in foreign base company shipping operations, (4) The previously excluded export trade income of such corporation withdrawn from investment...

26 CFR 1.367(e)-1 - Distributions described in section 367(e)(1).

Code of Federal Regulations, 2010 CFR

2010-04-01

... nonrecognition) of gain by a domestic corporation (distributing corporation) on a distribution of stock or... extent stock or securities of controlled are distributed to foreign persons. Paragraph (c) of this... domestic corporation. Paragraph (d) of this section contains rules for determining whether distributees of...

12 CFR 204.4 - Computation of required reserves.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Edge and Agreement corporations) may be deducted from the amount of gross transaction accounts. The... agency of the same foreign bank, and United States offices of an Edge or Agreement Corporation may not deduct balances due from another United States office of the same Edge or Agreement Corporation. (c...

48 CFR 3052.209-70 - Prohibition on contracts with corporate expatriates.

Code of Federal Regulations, 2010 CFR

2010-10-01

... have substantial business activities in the foreign country in which or under the law of which the... with corporate expatriates. 3052.209-70 Section 3052.209-70 Federal Acquisition Regulations System... contracts with corporate expatriates. As prescribed at (HSAR) 48 CFR 3009.104-75, insert the following...

12 CFR 347.119 - Specific consent.

Code of Federal Regulations, 2014 CFR

2014-01-01

... foreign branch. (b) World Heritage site. A foreign branch of a bank would be located on a site on the World Heritage List or on the foreign country's equivalent of the National Register of Historic Places... and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY...

12 CFR 347.119 - Specific consent.

Code of Federal Regulations, 2013 CFR

2013-01-01

... foreign branch. (b) World Heritage site. A foreign branch of a bank would be located on a site on the World Heritage List or on the foreign country's equivalent of the National Register of Historic Places... and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY...

12 CFR 347.119 - Specific consent.

Code of Federal Regulations, 2011 CFR

2011-01-01

... foreign branch. (b) World Heritage site. A foreign branch of a bank would be located on a site on the World Heritage List or on the foreign country's equivalent of the National Register of Historic Places... and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY...

12 CFR 347.119 - Specific consent.

Code of Federal Regulations, 2012 CFR

2012-01-01

... foreign branch. (b) World Heritage site. A foreign branch of a bank would be located on a site on the World Heritage List or on the foreign country's equivalent of the National Register of Historic Places... and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY...

78 FR 55057 - Foreign-Trade Zone 134-Chattanooga, Tennessee; Authorization of Production Activity; Komatsu...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-09

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-42-2013] Foreign-Trade Zone 134--Chattanooga, Tennessee; Authorization of Production Activity; Komatsu America Corporation, (Construction and Forestry Equipment), Chattanooga, Tennessee On May 6, 2013, the Chattanooga Chamber Foundation, grantee of FTZ 134...

77 FR 54806 - Adoption of Updated EDGAR Filer Manual

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-06

... that qualify either under the JOBS Act or the Division of Corporate Finance's foreign private issuer... Corporation Finance, for questions on Confidential Registration Statement, Form ID, and Forms D contact...

26 CFR 1.6046-1 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporation. (3) Information required to be shown on return—(i) In general. The return on Form 959, required... corporation, a separate return must be made for each corporation. (3) Use of power of attorney by officers or directors—(i) In general. Any two or more persons required under paragraph (a) of this section to make a...

78 FR 28801 - Foreign-Trade Zone 22-Chicago, Illinois; Authorization of Production Activity Panasonic...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-16

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-6-2013] Foreign-Trade Zone 22--Chicago, Illinois; Authorization of Production Activity Panasonic Corporation of North America (Kitting of Consumer Electronics) Aurora, Illinois On January 11, 2013, the Illinois International Port District, grantee of FTZ 22...

26 CFR 1.897-4AT - Table of contents (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Liquidation of certain foreign corporations making a section 897(i) election. (v) Transfer of foreign.... (5) Section 1034 rollover of gain. (i) Purchase of foreign principal residence. (ii) Purchase of U.S. principal residence. (6) Determination of basis. (7) Examples. (8) Treatment of nonqualifying property. (i...

78 FR 57838 - Foreign-Trade Zone (FTZ) 21-Dorchester County, South Carolina, Authorization of Production...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-20

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-57-2013] Foreign-Trade Zone (FTZ) 21--Dorchester County, South Carolina, Authorization of Production Activity, AGFA Materials Corporation, (Photographic Film Cutting), Goose Creek, South Carolina On May 17, 2013, the South Carolina State Ports...

12 CFR 347.213 - Establishment or operation of noninsured foreign branch.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Establishment or operation of noninsured foreign branch. 347.213 Section 347.213 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.213 Establishment or...

75 FR 70060 - Self-Regulatory Organizations; The Options Clearing Corporation; Order Granting Approval of a...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-16

... Organizations; The Options Clearing Corporation; Order Granting Approval of a Proposed Rule Change Relating to Cash- Settled Foreign Currency Options With One-Cent Exercise Prices November 8, 2010. I. Introduction On March 16, 2010, The Options Clearing Corporation (``OCC'') filed with the Securities and Exchange...

77 FR 76148 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change To List...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-26

..., corporate debt securities are fixed-income securities issued by businesses to finance their operations... consist of both foreign and domestic debt instruments, including corporate bonds, high yield bonds... stated above, the Fund may invest in a variety of debt securities, including corporate debt securities...

75 FR 3251 - JP Morgan Chase and Company; JP Morgan Investment Banking, Global Corporate Financial Operations...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-20

... Company; JP Morgan Investment Banking, Global Corporate Financial Operations, New York, NY; Notice of... Company, JP Morgan Investment Banking, Global Corporate Financial Operations, New York, New York. The... support operations to/from a foreign country. The subject firm did not import services like or directly...

So You Were a Language Major: Corporate Interviewing and Training in Foreign Languages and Cross-Cultural Skills.

ERIC Educational Resources Information Center

Seabrook, Roberta; Valdes, Berardo

A study of the attitudes and practices in multinational corporations concerning second language and intercultural skills as criteria for employment of international managers consisted of three elements: (1) a survey of corporations; (2) followup interviews with respondents and with commercial language schools and cross-cultural training…

22 CFR 133.660 - Recipient.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Recipient. 133.660 Section 133.660 Foreign... ASSISTANCE) Definitions § 133.660 Recipient. Recipient means any individual, corporation, partnership... award directly from a Federal agency. ...

12 CFR 211.1 - Authority, purpose, and scope.

Code of Federal Regulations, 2010 CFR

2010-01-01

... foreign branches and Edge and agreement corporations to engage in international banking, and for... U.S.C. 321) (2) Corporations organized under section 25A of the FRA (12 U.S.C. 611-631) (Edge...

Weapons for the world/update: the U. S. corporate role in International Arms Transfers. [Booklet

DOE Office of Scientific and Technical Information (OSTI.GOV)

Lydenberg, S.

1977-01-01

The substantial growth of American arms exports in recent years has prompted the Council on Economic Priorities to study the role played by U.S. corporations in the sale of U.S. military equipment, training, and services throughout the world. Major findings of this Report include: U.S. arms sales and exports to foreign countries have risen dramatically from $2.9 billion in 1967, to $5 billion in 1971, to $10 to 12 billion annually from 1974 through 1976. Since 1973 a major shift has taken place in the nature of U.S. arms transfers from arms aid under the Military Assistance Program to armsmore » sales under the Foreign Military Sales program. The 10 U.S. corporations (Northrop, McDonnell Douglas, Grumman, Litton, General Electric, Raytheon, FMC, Hughes, Lockheed, and Textron) most extensively involved in U.S. arms exports in 1976 (profiled in this Report) received approximately 30% of their total military business from foreign arms sales. Congress has increased its active participation in U.S. arms-transfer policy through legislation passed in 1975 and 1976. This legislation has extended Congress' control over the Foreign Military Sales program in particular.« less

26 CFR 1.936-7 - Manner of making election under section 936 (h)(5); special election for export sales; revocation...

Code of Federal Regulations, 2011 CFR

2011-04-01

... corporation must set forth on the form the name and the taxpayer identification number or address of all... export sale only if resold or otherwise transferred abroad to a foreign person (including a foreign... exported to a foreign person when the income derived by such foreign person on the resale of such products...

76 FR 67672 - Proposed Foreign-Trade Zone; Genesee County, NY, Under Alternative Site Framework

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-02

...-Trade Zones (FTZ) Board (the Board) by the Genesee Gateway Local Development Corporation to establish a... are owned by Genesee Gateway Local Development Corporation. The ASF allows for the possible exemption...

78 FR 33808 - Foreign-Trade Zone 50-Long Beach, California; Authorization of Production Activity; Panasonic...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-05

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-13-2013] Foreign-Trade Zone 50--Long Beach, California; Authorization of Production Activity; Panasonic Corporation of North America (Kitting of Consumer Electronics); Anaheim, California On January 29, 2013, the Board of Harbor Commissioners of the Port of Long...

76 FR 68256 - Notice of Applications for Certificates of Public Convenience and Necessity and Foreign Air...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-03

... Public Convenience and Necessity and Foreign Air Carrier Permits Filed Under Subpart B (Formerly Subpart... Convenience and Necessity and Foreign Air Carrier Permits were filed under Subpart B (formerly Subpart Q) of... Corporation (``JetBlue'') requesting a certificate of public convenience and necessity and requests the...

75 FR 76952 - Grant of Authority for Subzone Status; Lam Research Corporation (Wafer Fabrication Equipment...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-10

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1724] Grant of Authority for Subzone... United States, to expedite and encourage foreign commerce, and for other purposes,'' and authorizes the... benefit and is in the public interest; Whereas, the City of San Jose, California, grantee of Foreign-Trade...

78 FR 68814 - Foreign-Trade Zone 32-Miami, Florida, Authorization of Production Activity, Brightstar...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-15

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-68-2013] Foreign-Trade Zone 32--Miami, Florida, Authorization of Production Activity, Brightstar Corporation (Cell Phone Kitting), Miami, Florida On June 26, 2013, The Greater Miami Chamber of Commerce, grantee of FTZ 32, submitted a notification of proposed...

78 FR 36523 - Foreign-Trade Zone 84-Houston, Texas; Authorization of Production Activity; Toshiba International...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-18

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-17-2013] Foreign-Trade Zone 84--Houston, Texas; Authorization of Production Activity; Toshiba International Corporation; (Hybrid Electric Vehicle Motors and Generators Production); Houston, Texas On February 11, 2013, the Port of Houston Authority, grantee of FTZ 84...

26 CFR 1.963-4 - Limitations on minimum distribution from a chain or group.

Code of Federal Regulations, 2010 CFR

2010-04-01

... on amounts distributed by B Corporation, the foreign income tax and earnings and profits of... B Consolidated Pretax and predistribution earnings and profits $100 $100 $200 Foreign income tax 20 40 60 Earnings and profits 80 60 140 Effective foreign tax rate ($60/[$140+$60]) 30% Statutory...

77 FR 63290 - Foreign-Trade Zone 74-Baltimore, MD, Authorization of Production Activity, J.D. Neuhaus LP...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-16

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-47-2012] Foreign-Trade Zone 74--Baltimore, MD, Authorization of Production Activity, J.D. Neuhaus LP, (Overhead Lifting Equipment Production), Sparks, MD On June 13, 2012, the Baltimore Development Corporation, grantee of FTZ 74, submitted a notification of...

78 FR 79650 - Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-31

...In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Department of the Treasury (Treasury Department) are issuing temporary regulations that provide guidance on determining the ownership of a passive foreign investment company (PFIC), the annual filing requirements for shareholders of PFICs, and an exclusion from certain filing requirement for shareholders that constructively own interests in certain foreign corporations. The temporary regulations primarily affect shareholders of PFICs that do not currently file Form 8621, ``Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund'', with respect to their PFIC interests. The temporary regulations also affect certain shareholders that rely on a constructive ownership exception to the requirement to file Form 5471, ``Information Return of U.S. Persons with Respect to Certain Foreign Corporations.'' The text of those temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations.

26 CFR 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of ownership described in section 958(a)(2) shall be reduced by any income, war profits, or excess... allowable under section 901 in a case in which distributions are made by a second-tier corporation or a... and profits for such taxable year of the second-tier corporation shall be considered first...

Financial Structure of Mining Sector Companies During an Economic Slowdown /Struktura Finansowania Przedsiębiorstw W Sektorze Górniczym I Wydobywczym W Okresie Spowolnienia Gospodarczego

NASA Astrophysics Data System (ADS)

Sierpińska, Maria; Bąk, Patrycja

2012-12-01

The global economic crisis that started in 2007 in the area of finance, expanded over the subsequent years to the business sphere, and resulted in a drop of demand and production almost in any field of business activity. Access to foreign sources of finance, especially to loans, has become more difficult and expensive. In such circumstances, enterprises have had to resort more often to their own capital generated by the issue of shares, and to retained profit. Banks have limited their loans for business entities, reduced credit periods, and raised credit margins as well as their levels of collaterals. The McKinsey research into the changes that occur in the structures of sources of finance confirms that the share of equity capital in the structure of financing of non-financial enterprises has visibly grown, and their crediting scopes have been limited all over the European Union as well as in the euro zone. The global tendencies as regards directions of changes in the structure of the sources of corporate financing have also been reflected in Poland. The economic slowdown has resulted in changes in the structures of corporate financing. Mining companies have risen the shares of their equity capital in their general sources of financing. This tendency corresponds to the changes of structure of corporate financing in Poland and Europe. Enterprises have resorted to bank loans to a lesser degree than in times of better market situation. In mining, public companies have increased their crediting, while in private sector the tendency has been reverse. Enterprises tend to use more flexible debiting forms as compared to credits by way of issue of long-term corporate bonds. Mining companies have developed issue programs that are to be implemented over three-year periods. Before, only Katowicki Holding Węglowy [Katowice Mining Holding] had issued bonds. The present publication is an attempt at assessing the changes in the structure of corporate financing within the mining sector in the circumstances of economic slowdown. The changes have been assessed against the background of changes in the structure of financing of other business entities. Three problems have been identified and subjected to research. The first concerns the increasing share of equity capital in the structure of corporate financing in mining enterprises. The second issue concerns the scope of corporate crediting. And the third issue relates to the time structure of corporate debt. The said issues have been analysed in the conditions of economic slowdown

26 CFR 509.117 - Dividends and interest paid by a foreign corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.117 Dividends and interest... Switzerland, or by a Swiss corporation, shall not be included in gross income and shall be exempt from United...

Foreign Language Proficiency as an Asset for Japanese Graduates

ERIC Educational Resources Information Center

Selke, Raimond; Sekiguchi, Tomoki; Moehle, Ashlyn; Elsharqawy, Abdelrahman; Streich, Philip

2016-01-01

The present study discusses the findings from a survey of BA students in their 3rd year or higher, as well as MA degree program students, regarding their perception of Western corporate culture and internationalisation in relation to their foreign language major. The students surveyed (n = 445) belong to one of 24 different foreign language…

78 FR 41314 - Review of Foreign Ownership Policies for Common Carrier and Aeronautical Radio Licensees

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-10

... individuals, governments, and corporations in U.S.-organized entities that directly or indirectly control a U....-organized entities that do not control the licensee, to the extent the Commission determines such foreign... foreign investment that may pose a risk of harm to important national policies. WTO and Non-WTO Investment...

77 FR 72816 - Foreign-Trade Zone 20-Suffolk, VA; Authorization of Production Activity; Usui International...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-06

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-53-2012] Foreign-Trade Zone 20--Suffolk, VA; Authorization of Production Activity; Usui International Corporation (Diesel Engine Fuel Lines); Chesapeake, VA On June 28, 2012, the Virginia Port Authority, grantee of FTZ 20, submitted a notification of proposed production activity to the...

77 FR 48127 - Foreign-Trade Zone 20-Suffolk, VA; Notification of Proposed Production Activity, Usui...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-13

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-53-2012] Foreign-Trade Zone 20--Suffolk, VA; Notification of Proposed Production Activity, Usui International Corporation, (Diesel Engine Fuel Lines), Chesapeake, VA The Virginia Port Authority, grantee of FTZ 20, submitted a notification of proposed production activity on behalf of Usui...

78 FR 21100 - Grant of Authority for Subzone Status; Dow Corning Corporation (Silicon-Based Products); Midland, MI

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-09

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1893] Grant of Authority for Subzone... foreign commerce, and for other purposes,'' and authorizes the Foreign-Trade Zones Board to grant to..., and when the activity results in a significant public benefit and is in the public interest; Whereas...

26 CFR 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... a nonresident alien individual, a foreign partnership, or a foreign corporation, as insurer (unless... “indemnity bond,” see section 4372(c). (b) Life insurance, sickness, and accident policies, and annuity... or an annuity contract is made, continued, or renewed, if issued: (1) By a nonresident alien...

12 CFR 347.114 - Extensions of credit to foreign organizations held by insured state nonmember banks; shares of...

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Extensions of credit to foreign organizations held by insured state nonmember banks; shares of foreign organizations held in connection with debts previously contracted. 347.114 Section 347.114 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION...

26 CFR 301.7456-1 - Administration of oaths and procurement of testimony; production of records of foreign...

Code of Federal Regulations, 2010 CFR

2010-04-01

... Actions by the United States § 301.7456-1 Administration of oaths and procurement of testimony; production... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien...

78 FR 48413 - Foreign-Trade Zone 75-Phoenix, Arizona, Authorization of Production Activity, Orbital Sciences...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-08

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-33-2013] Foreign-Trade Zone 75--Phoenix, Arizona, Authorization of Production Activity, Orbital Sciences Corporation, (Satellites and Spacecraft Launch Vehicles); Gilbert, Arizona On April 2, 2013, the City of Phoenix, grantee of FTZ 75, submitted a notification of proposed production activity...

22 CFR 1509.660 - Recipient.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Recipient. 1509.660 Section 1509.660 Foreign Relations AFRICAN DEVELOPMENT FOUNDATION GOVERNMENTWIDE REQUIREMENTS FOR DRUG-FREE WORKPLACE (FINANCIAL ASSISTANCE) Definitions § 1509.660 Recipient. Recipient means any individual, corporation, partnership...

22 CFR 1008.660 - Recipient.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Recipient. 1008.660 Section 1008.660 Foreign Relations INTER-AMERICAN FOUNDATION GOVERNMENTWIDE REQUIREMENTS FOR DRUG-FREE WORKPLACE (FINANCIAL ASSISTANCE) Definitions § 1008.660 Recipient. Recipient means any individual, corporation, partnership...

77 FR 39452 - Substantial Business Activities; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-03

... Substantial Business Activities; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... whether a foreign corporation has substantial business activities in a foreign country. FOR FURTHER... the Code, the regulations have been submitted to the Chief Counsel for Advocacy of the Small Business...

22 CFR 312.660 - Recipient.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Recipient. 312.660 Section 312.660 Foreign Relations PEACE CORPS GOVERNMENTWIDE REQUIREMENTS FOR DRUG-FREE WORKPLACE (FINANCIAL ASSISTANCE) Definitions § 312.660 Recipient. Recipient means any individual, corporation, partnership, association, unit of...

22 CFR 711.150 - Program accessibility: Existing facilities.

Code of Federal Regulations, 2010 CFR

2010-04-01

....150 Section 711.150 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE... THE OVERSEAS PRIVATE INVESTMENT CORPORATION § 711.150 Program accessibility: Existing facilities. (a... result in a fundamental alteration in the nature of a program or activity or in undue financial and...

26 CFR 1.952-2 - Determination of gross income and taxable income of a foreign corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... into account under section 809(c), except that advance premiums shall not be taken into account; and (c... immaterial that— (i) The corporation would be exempt from taxation as an organization described in section...

Iran Sanctions

DTIC Science & Technology

2010-06-23

Act) authorizes sanctions on foreign persons (individuals or corporations , not countries or governments ) that are determined by the Administration to...sanctions, particularly those targeting Iran’s energy sector, which provides about 80% of government revenues, can reduce Iran’s ability to support its WMD...foreign firm’s business opportunities in the United States. ISA does not, and probably could not practically, compel any foreign government to take action

75 FR 29722 - Foreign-Trade Zone 18-San Jose, CA; Application for Subzone; Lam Research Corporation (Wafer...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-27

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Docket 36-2010] Foreign-Trade Zone 18--San Jose... Board) by the City of San Jose, grantee of FTZ 18, requesting special-purpose subzone status for the... formally filed on May 18, 2010. The Lam facilities (1,483 employees, 1,020 systems per year capacity...

The China National Tobacco Corporation: From domestic to global dragon?

PubMed

Fang, Jennifer; Lee, Kelley; Sejpal, Nidhi

2017-03-01

The China National Tobacco Corporation (CNTC), which produces one-third of the world's cigarettes, is the largest tobacco company in the world. Over the past 60 years, the CNTC has been focused on supplying a huge domestic market. As the market has become increasingly saturated, and potential foreign competition looms, the company has turned to expansion abroad. This paper examines the ambitions and prospects of the CNTC to 'go global'. Using Chinese and English language sources, this paper describes the globalisation ambitions of the CNTC, and its global business strategy focused on internal restructuring, brand development and expansion of overseas operations in selected markets. The paper concludes that the company has undergone substantial change over the past two decades and is consequently poised to become a new global player in the tobacco industry. This article is part of the special issue 'The Emergence of Asian Tobacco Companies: Implications for Global Health Governance'.

Technology Transfer: A Third World Perspective.

ERIC Educational Resources Information Center

Akubue, Anthony I.

2002-01-01

Technology transfer models are based on assumptions that do not reflect Third-World realities. Obstacles to building indigenous technology capacity include multinational corporations' control of innovations, strings attached to foreign aid, and indigenous reluctance to undertake research. Four areas of development include foreign direct…

12 CFR 347.117 - General consent.

Code of Federal Regulations, 2010 CFR

2010-01-01

... and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY... establish a foreign branch conducting activities authorized by section 347.115 of this section in any... subsidiaries; (ii) The bank's holding company operates a foreign bank subsidiary; or (iii) An affiliated bank...

12 CFR 347.117 - General consent.

Code of Federal Regulations, 2011 CFR

2011-01-01

... and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY... establish a foreign branch conducting activities authorized by section 347.115 of this section in any... subsidiaries; (ii) The bank's holding company operates a foreign bank subsidiary; or (iii) An affiliated bank...

22 CFR 710.15 - Delegation of authority.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Delegation of authority. 710.15 Section 710.15 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS ADMINISTRATIVE ENFORCEMENT PROCEDURES OF POST-EMPLOYMENT RESTRICTIONS § 710.15 Delegation of authority. The functions of the...

10 CFR 70.22 - Contents of applications.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 10 Energy 2 2011-01-01 2011-01-01 false Contents of applications. 70.22 Section 70.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) DOMESTIC LICENSING OF SPECIAL NUCLEAR MATERIAL License... alien, foreign corporation, or foreign government; (2) The activity for which the special nuclear...

10 CFR 70.22 - Contents of applications.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Contents of applications. 70.22 Section 70.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) DOMESTIC LICENSING OF SPECIAL NUCLEAR MATERIAL License... alien, foreign corporation, or foreign government; (2) The activity for which the special nuclear...

10 CFR 70.22 - Contents of applications.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 10 Energy 2 2013-01-01 2013-01-01 false Contents of applications. 70.22 Section 70.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) DOMESTIC LICENSING OF SPECIAL NUCLEAR MATERIAL License... alien, foreign corporation, or foreign government; (2) The activity for which the special nuclear...

10 CFR 70.22 - Contents of applications.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 10 Energy 2 2014-01-01 2014-01-01 false Contents of applications. 70.22 Section 70.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) DOMESTIC LICENSING OF SPECIAL NUCLEAR MATERIAL License... alien, foreign corporation, or foreign government; (2) The activity for which the special nuclear...

10 CFR 70.22 - Contents of applications.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 10 Energy 2 2012-01-01 2012-01-01 false Contents of applications. 70.22 Section 70.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) DOMESTIC LICENSING OF SPECIAL NUCLEAR MATERIAL License... alien, foreign corporation, or foreign government; (2) The activity for which the special nuclear...

22 CFR 712.105 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Definitions. 712.105 Section 712.105 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS NEW RESTRICTIONS ON LOBBYING... intent to influence, any communication to or appearance before an officer or employee or any agency, a...

Unleash innovation in foreign subsidiaries.

PubMed

Birkinshaw, J; Hood, N

2001-03-01

In multinational corporations, growth-triggering innovation often emerges in foreign subsidiaries from employees closest to customers and least attached to the procedures and politeness of the home office. But too often, heavy-handed responses from headquarters squelch local enthusiasm and drive out good ideas--and good people. The authors' research into more than 50 multinationals suggests that encouraging innovation in foreign subsidiaries requires a change in attitude. Companies should start to think of foreign subsidiaries as peninsulas rather than as islands--as extensions of the company's strategic domain rather than as isolated outposts. If they do, innovative ideas will flow more freely from the periphery to the corporate center. Basing their arguments on a rich array of examples, the authors say that encouraging such "innovation at the edges" also requires a new set of practices, with two aims: to improve the formal and informal channels of communication between headquarters and subsidiaries and to give foreign subsidiaries more authority to see their ideas through. The challenge for executives of multinationals is to find ways to liberalize, not tighten, internal systems and to delegate more authority to local subsidiaries. It isn't enough to ask subsidiary managers to be innovative; corporate managers need to give them incentives and support systems to facilitate their efforts. The authors suggest four approaches: give seed money to subsidiaries; use formal requests for proposals as a way of increasing the demand for seed money; encourage subsidiaries to be incubators for fledgling businesses; and build international networks. As part of the last approach, multinationals also need to create roles for idea brokers who can link entrepreneurs in foreign subsidiaries with other parts of the company.

22 CFR 711.160 - Communications.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Communications. 711.160 Section 711.160 Foreign... CORPORATION § 711.160 Communications. (a) The agency shall take appropriate steps to ensure effective communication with applicants, participants, personnel of other Federal entities, and members of the public. (1...

22 CFR 711.160 - Communications.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 22 Foreign Relations 2 2014-04-01 2014-04-01 false Communications. 711.160 Section 711.160 Foreign... CORPORATION § 711.160 Communications. (a) The agency shall take appropriate steps to ensure effective communication with applicants, participants, personnel of other Federal entities, and members of the public. (1...

7 CFR 1485.19 - Employment practices.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Agriculture Regulations of the Department of Agriculture (Continued) COMMODITY CREDIT CORPORATION, DEPARTMENT... FOREIGN MARKETS FOR AGRICULTURAL COMMODITIES Market Access Program § 1485.19 Employment practices. (a) An... participant may pay salaries or fees in any currency (U.S. or foreign) if approved by the Attache/Counselor...

7 CFR 1485.19 - Employment practices.

Code of Federal Regulations, 2011 CFR

2011-01-01

... Agriculture Regulations of the Department of Agriculture (Continued) COMMODITY CREDIT CORPORATION, DEPARTMENT... FOREIGN MARKETS FOR AGRICULTURAL COMMODITIES Market Access Program § 1485.19 Employment practices. (a) An... participant may pay salaries or fees in any currency (U.S. or foreign) if approved by the Attache/Counselor...

26 CFR 1.7874-3T - Substantial business activities (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Substantial business activities (temporary). 1... Substantial business activities (temporary). (a) Scope. This section provides rules regarding whether a foreign corporation has substantial business activities in the relevant foreign country when compared to...

22 CFR 710.5 - Failure to request hearing.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Failure to request hearing. 710.5 Section 710.5 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS ADMINISTRATIVE ENFORCEMENT PROCEDURES OF POST-EMPLOYMENT RESTRICTIONS § 710.5 Failure to request hearing. The President of...

22 CFR 710.5 - Failure to request hearing.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Failure to request hearing. 710.5 Section 710.5 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS ADMINISTRATIVE ENFORCEMENT PROCEDURES OF POST-EMPLOYMENT RESTRICTIONS § 710.5 Failure to request hearing. The President of...

22 CFR 710.5 - Failure to request hearing.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 22 Foreign Relations 2 2013-04-01 2009-04-01 true Failure to request hearing. 710.5 Section 710.5 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS ADMINISTRATIVE ENFORCEMENT PROCEDURES OF POST-EMPLOYMENT RESTRICTIONS § 710.5 Failure to request hearing. The President of...

22 CFR 710.5 - Failure to request hearing.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Failure to request hearing. 710.5 Section 710.5 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS ADMINISTRATIVE ENFORCEMENT PROCEDURES OF POST-EMPLOYMENT RESTRICTIONS § 710.5 Failure to request hearing. The President of...

22 CFR 710.5 - Failure to request hearing.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 22 Foreign Relations 2 2014-04-01 2014-04-01 false Failure to request hearing. 710.5 Section 710.5 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS ADMINISTRATIVE ENFORCEMENT PROCEDURES OF POST-EMPLOYMENT RESTRICTIONS § 710.5 Failure to request hearing. The President of...

The "Celtic Tiger" and a Knowledge Economy

ERIC Educational Resources Information Center

Crawley, Gerard M.; O'Sullivan, Eoin

2006-01-01

Over the last two decades, Ireland has proactively marketed its educated workforce, its favourable corporate tax rates, membership of the European common market, and other advantages, to multinational technology corporations. The resulting foreign direct investment in high-tech manufacturing operations has driven a booming Irish economy that has…

31 CFR 800.302 - Transactions that are not covered transactions.

Code of Federal Regulations, 2012 CFR

2012-07-01

.... business, produces armored personnel carriers in the United States. Corporation A, a foreign person, seeks... with the production of armored personnel carriers. Corporation A seeks to negotiate an agreement under... into a contractual arrangement to acquire the entire armored personnel carrier business operations of...

31 CFR 800.302 - Transactions that are not covered transactions.

Code of Federal Regulations, 2013 CFR

2013-07-01

.... business, produces armored personnel carriers in the United States. Corporation A, a foreign person, seeks... with the production of armored personnel carriers. Corporation A seeks to negotiate an agreement under... into a contractual arrangement to acquire the entire armored personnel carrier business operations of...

31 CFR 800.302 - Transactions that are not covered transactions.

Code of Federal Regulations, 2014 CFR

2014-07-01

.... business, produces armored personnel carriers in the United States. Corporation A, a foreign person, seeks... with the production of armored personnel carriers. Corporation A seeks to negotiate an agreement under... into a contractual arrangement to acquire the entire armored personnel carrier business operations of...

26 CFR 1.541-1 - Imposition of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... failure to file a schedule of personal holding company income. (b) A foreign corporation, whether resident...) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.541-1 Imposition of tax. (a) Section 541 imposes a graduated tax upon corporations classified as personal holding companies under section 542. This...

26 CFR 1.541-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... failure to file a schedule of personal holding company income. (b) A foreign corporation, whether resident...) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.541-1 Imposition of tax. (a) Section 541 imposes a graduated tax upon corporations classified as personal holding companies under section 542. This...

26 CFR 1.954-4 - Foreign base company services income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... substantial assistance when taken together or in combination with other assistance furnished by a related... A is paid by related corporation M for the installation and maintenance of industrial machines which... manufactures an industrial machine which requires specialized installation. Corporation M sells the machines...

26 CFR 36.3121(l)(1)-1 - Agreements entered into by domestic corporations with respect to foreign subsidiaries.

Code of Federal Regulations, 2011 CFR

2011-04-01

... into the agreement, shall show the title of such officer, and shall have the corporate seal affixed..., Education, and Welfare, and will retain one copy (together with all related papers). [T.D. 6145, 20 FR 6577...

26 CFR 1.1445-1 - Withholding on dispositions of U.S. real property interests by foreign persons: In general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... a foreign corporation that has made an election under section 897(i) to be treated as a domestic...)(10). (ii) Anti-abuse rule—(A) In general. A transferee that in reliance upon the rules of this.... (3) Transferor. The term “transferor” means any person, foreign or domestic, that disposes of a U.S...

26 CFR 1.955A-4 - Election as to date of determining qualified investment in foreign base company shipping operations.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... (c) Effect of election—(1) General. Except as provided in subparagraphs (3) and (4) of this paragraph... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Election as to date of determining qualified... Foreign Corporations § 1.955A-4 Election as to date of determining qualified investment in foreign base...

26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

Code of Federal Regulations, 2014 CFR

2014-04-01

... paid-in surplus or as a contribution to the capital of the M Corporation and its accumulated earnings... such $100,000 as paid-in surplus or as a contribution to capital, the M Corporation has no..., after treating the $100,000 as paid-in surplus or as a contribution to capital, the M Corporation had...

26 CFR 1.884-5 - Qualified resident.

Code of Federal Regulations, 2010 CFR

2010-04-01

... local currency of the shares traded using an exchange rate equal to the average of the spot rates on the... paragraph (d) of this section (relating to publicly-traded corporations); (3) Meets the requirements of... foreign corporation is a resident and whose stock is primarily and regularly traded on an established...

26 CFR 1.638-1 - Continental Shelf areas.

Code of Federal Regulations, 2013 CFR

2013-04-01

... exploitation of oil and is physically present on an offshore oil drilling platform operated by employees of L... a foreign country, designs equipment for use on oil drilling platforms affixed to the continental... corporation, to engage in exploratory oil drilling activities on a leasehold held by Y Corporation. Such...

26 CFR 1.638-1 - Continental Shelf areas.

Code of Federal Regulations, 2014 CFR

2014-04-01

... exploitation of oil and is physically present on an offshore oil drilling platform operated by employees of L... a foreign country, designs equipment for use on oil drilling platforms affixed to the continental... corporation, to engage in exploratory oil drilling activities on a leasehold held by Y Corporation. Such...

26 CFR 1.638-1 - Continental Shelf areas.

Code of Federal Regulations, 2012 CFR

2012-04-01

... exploitation of oil and is physically present on an offshore oil drilling platform operated by employees of L... a foreign country, designs equipment for use on oil drilling platforms affixed to the continental... corporation, to engage in exploratory oil drilling activities on a leasehold held by Y Corporation. Such...

26 CFR 1.638-1 - Continental Shelf areas.

Code of Federal Regulations, 2011 CFR

2011-04-01

... exploitation of oil and is physically present on an offshore oil drilling platform operated by employees of L... a foreign country, designs equipment for use on oil drilling platforms affixed to the continental... corporation, to engage in exploratory oil drilling activities on a leasehold held by Y Corporation. Such...

77 FR 11165 - Order Approving Application Regarding Proposed Corporate Merger and Indirect Transfer of Licenses

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-24

.... CONSTELLATION ENERGY GROUP, INC. CALVERT CLIFFS NUCLEAR POWER PLANT, LLC. Calvert Cliffs Nuclear Power Plant... Corporation (Exelon), and Exelon Ventures Company, LLC (Exelon Ventures), and Constellation Energy Nuclear... Energy Nuclear Group, LLC, shall prepare an Annual Report regarding the status of foreign ownership...

75 FR 64699 - Grant of Authority for Subzone Status; VF Corporation (Apparel, Footwear and Luggage Distribution...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-20

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1714] Grant of Authority for Subzone Status; VF Corporation (Apparel, Footwear and Luggage Distribution), Martinsville, VA Pursuant to its... authority for subzone status for activity related to apparel, footwear and luggage warehousing and...

31 CFR 800.223 - Solely for the purpose of passive investment.

Code of Federal Regulations, 2010 CFR

2010-07-01

... (Continued) OFFICE OF INVESTMENT SECURITY, DEPARTMENT OF THE TREASURY REGULATIONS PERTAINING TO MERGERS, ACQUISITIONS, AND TAKEOVERS BY FOREIGN PERSONS Definitions § 800.223 Solely for the purpose of passive... Board of Directors. The acquisition by Corporation A of a voting interest in Corporation B is not solely...

49 CFR 579.3 - Application.

Code of Federal Regulations, 2010 CFR

2010-10-01

... for sale, sold, or leased in the United States by the manufacturer, including any parent corporation... sale, sold, or leased in a foreign country by the manufacturer, including any parent corporation, any... offered for sale, sold, or leased in the United States. (b) In the case of any report required under...

76 FR 57940 - CCC Export Credit Guarantee (GSM-102) Program

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-19

... Corporation 7 CFR Part 1493 RIN 0551-AA74 CCC Export Credit Guarantee (GSM-102) Program AGENCY: Foreign.... SUMMARY: The Commodity Credit Corporation (CCC) published a proposed rule on July 27, 2011 (76 FR 44836..., and include other administrative revisions to enhance clarity and program integrity. CCC is extending...

26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... to prevent double taxation with respect to the undistributed foreign personal holding company income... stock is owned by B, a nonresident alien individual. For the calendar year 1954 the M Corporation has an...

7 CFR 1484.33 - Must Cooperators follow certain financial management guidelines?

Code of Federal Regulations, 2011 CFR

2011-01-01

...) COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS PROGRAMS TO HELP DEVELOP FOREIGN MARKETS FOR AGRICULTURAL COMMODITIES Program Operations § 1484.33 Must Cooperators... expenditure made in a foreign currency and the basis for such calculation; (4) Copies of reimbursement claims...

22 CFR 120.14 - Person.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Person. 120.14 Section 120.14 Foreign Relations DEPARTMENT OF STATE INTERNATIONAL TRAFFIC IN ARMS REGULATIONS PURPOSE AND DEFINITIONS § 120.14 Person. Person means a natural person as well as a corporation, business association, partnership, society, trust, or...

22 CFR 120.14 - Person.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Person. 120.14 Section 120.14 Foreign Relations DEPARTMENT OF STATE INTERNATIONAL TRAFFIC IN ARMS REGULATIONS PURPOSE AND DEFINITIONS § 120.14 Person. Person means a natural person as well as a corporation, business association, partnership, society, trust, or...

22 CFR 120.14 - Person.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Person. 120.14 Section 120.14 Foreign Relations DEPARTMENT OF STATE INTERNATIONAL TRAFFIC IN ARMS REGULATIONS PURPOSE AND DEFINITIONS § 120.14 Person. Person means a natural person as well as a corporation, business association, partnership, society, trust, or...

22 CFR 707.22 - Amendment of records.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Amendment of records. 707.22 Section 707.22 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS ACCESS TO AND...; Fees § 707.22 Amendment of records. (a) Whenever any individual desires an amendment to any record of...

22 CFR 707.22 - Amendment of records.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 22 Foreign Relations 2 2013-04-01 2009-04-01 true Amendment of records. 707.22 Section 707.22 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS ACCESS TO AND...; Fees § 707.22 Amendment of records. (a) Whenever any individual desires an amendment to any record of...

22 CFR 707.22 - Amendment of records.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Amendment of records. 707.22 Section 707.22 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS ACCESS TO AND...; Fees § 707.22 Amendment of records. (a) Whenever any individual desires an amendment to any record of...

22 CFR 120.14 - Person.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Person. 120.14 Section 120.14 Foreign Relations DEPARTMENT OF STATE INTERNATIONAL TRAFFIC IN ARMS REGULATIONS PURPOSE AND DEFINITIONS § 120.14 Person. Person means a natural person as well as a corporation, business association, partnership, society, trust, or...

22 CFR 711.140 - Employment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Employment. 711.140 Section 711.140 Foreign... CORPORATION § 711.140 Employment. No qualified individual with handicaps shall, on the basis of handicap, be subject to discrimination in employment under any program or activity conducted by the agency. The...

22 CFR 708.6 - Records of closed meetings.

Code of Federal Regulations, 2010 CFR

2010-04-01

... days from the date of receipt of the request for review (excluding Saturdays, Sundays, and legal public... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Records of closed meetings. 708.6 Section 708.6 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS SUNSHINE REGULATIONS...

19 CFR 12.48 - Importation prohibited; exceptions to prohibition of importation; procedure.

Code of Federal Regulations, 2014 CFR

2014-04-01

... numismatic articles, books, journals, newspapers, or albums) of black and white illustrations of canceled and... securities of any foreign government, bank, or corporation shall be permitted. (d) Printed matter of the... of canceled foreign postage stamps may be admitted to entry. Printed matter containing illustrations...

19 CFR 12.48 - Importation prohibited; exceptions to prohibition of importation; procedure.

Code of Federal Regulations, 2012 CFR

2012-04-01

... numismatic articles, books, journals, newspapers, or albums) of black and white illustrations of canceled and... securities of any foreign government, bank, or corporation shall be permitted. (d) Printed matter of the... of canceled foreign postage stamps may be admitted to entry. Printed matter containing illustrations...

19 CFR 12.48 - Importation prohibited; exceptions to prohibition of importation; procedure.

Code of Federal Regulations, 2013 CFR

2013-04-01

... numismatic articles, books, journals, newspapers, or albums) of black and white illustrations of canceled and... securities of any foreign government, bank, or corporation shall be permitted. (d) Printed matter of the... of canceled foreign postage stamps may be admitted to entry. Printed matter containing illustrations...

19 CFR 12.48 - Importation prohibited; exceptions to prohibition of importation; procedure.

Code of Federal Regulations, 2011 CFR

2011-04-01

... numismatic articles, books, journals, newspapers, or albums) of black and white illustrations of canceled and... securities of any foreign government, bank, or corporation shall be permitted. (d) Printed matter of the... of canceled foreign postage stamps may be admitted to entry. Printed matter containing illustrations...

78 FR 6781 - Net Investment Income Tax; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-31

... Net Investment Income Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION....1411-4 Definition of net investment income., Sec. 1.1411-4(c)(2), line 3, the language ``described in... Controlled foreign corporations and passive foreign investment companies., Sec. 1.1411-10(d)(1)(i), line 5...

76 FR 37781 - Foreign-Trade Zone 26; Atlanta, GA; Application for Temporary/Interim Manufacturing Authority...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-28

..., GA; Application for Temporary/ Interim Manufacturing Authority; Makita Corporation of America; (Hand- Held Power Tool and Gasoline/Electric-Powered Garden Product Manufacturing); Buford, GA An application... Georgia Foreign-Trade Zone, Inc., grantee of FTZ 26, requesting temporary/interim manufacturing (T/IM...

26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

Code of Federal Regulations, 2014 CFR

2014-04-01

... alien individuals. 1.872-2 Section 1.872-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-2 Exclusions from gross income of nonresident alien individuals. (a) Earnings of foreign...

Cataloging as a Customer Service: Applying Knowledge to Technology Tools.

ERIC Educational Resources Information Center

Konovalov, Yuri

1999-01-01

Discusses the increase in significance and importance of cataloging and authority control in the online environment of libraries to help improve both precision and recall of searches. Highlights include the inadequacies of keyword searching; corporate library experiences; and library management with foreign library branches and foreign language…

Currency Exchange Rates.

ERIC Educational Resources Information Center

Siler, Carl R.

This curriculum unit of the Muncie (Indiana) Southside High School is to simulate the dynamics of foreign currency exchange rates from the perspectives of: (1) a major U.S. corporation, ABB Power T & D Company, Inc., of Muncie, Indiana, a manufacturer of large power transformers for the domestic and foreign markets; and (2) individual…

22 CFR 711.110 - Self-evaluation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Self-evaluation. 711.110 Section 711.110 Foreign... CORPORATION § 711.110 Self-evaluation. (a) The agency shall, by September 6, 1989, evaluate its current... participate in the self-evaluation process by submitting comments (both oral and written). (c) The agency...

77 FR 8120 - Definition of a Taxpayer

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-14

... U.S. and foreign tax law purposes. The Treasury Department and the IRS received written comments on...-2010 taxable years) of a section 902 corporation. It also identifies an exclusive list of arrangements... income that is considered received by different persons for U.S. and foreign tax purposes, as in the case...

22 CFR 1304.5 - Responsibility for responding to requests.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Responsibility for responding to requests. 1304.5 Section 1304.5 Foreign Relations MILLENNIUM CHALLENGE CORPORATION FREEDOM OF INFORMATION ACT... extension are: (i) The need to search for and collect the requested records from field facilities or other...

22 CFR 706.35 - When will OPIC reduce or waive fees?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true When will OPIC reduce or waive fees? 706.35 Section 706.35 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS FREEDOM... public interest because it is likely to contribute significantly to public understanding of the...

26 CFR 1.953-5 - Corporations not qualifying as insurance companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... qualifying as insurance companies. (a) In general. A controlled foreign corporation is not excluded from the... not be taxable as an insurance company to which subchapter L of the Code applies. Thus, if a... underwritten by insurance companies. (b) Income from insurance of United States risks by noninsurance company...

13 CFR 108.720 - Small Businesses that may be ineligible for financing.

Code of Federal Regulations, 2010 CFR

2010-01-01

... law, or inconsistent with free competitive enterprise. (g) Foreign investment—(1) General rule. You... a direct Financing to such Small Businesses would cause any of your investors to incur unrelated...). Your investment of funds in such corporation(s) will not constitute a violation of § 108.730(a). (c...

26 CFR 1.902-0 - Outline of regulations provisions for section 902.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... (ii) Distributions out of earnings and profits accumulated by a lower-tier corporation in its taxable...) Distributions out of earnings and profits accumulated by a lower-tier corporation in its taxable years beginning... beginning after December 31, 1986. (iii) Reduction for foreign income taxes paid or accrued. (iv) Special...

26 CFR 1.902-0 - Outline of regulations provisions for section 902.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... (ii) Distributions out of earnings and profits accumulated by a lower-tier corporation in its taxable...) Distributions out of earnings and profits accumulated by a lower-tier corporation in its taxable years beginning... beginning after December 31, 1986. (iii) Reduction for foreign income taxes paid or accrued. (iv) Special...

Creative Associates International: Corporate Education and "Democracy Promotion" in Iraq

ERIC Educational Resources Information Center

Saltman, Kenneth J.

2006-01-01

This article illustrates how global corporate education initiatives, though profit-motivated, sometimes function both as an instrument of foreign policy and as a manifestation of a broader imperial project. According to neoconservative scholars, as well as their critics, the events of September 11, 2001, allowed the implementation of pre-made…

78 FR 54449 - Subzone 8I, Authorization of Production Activity, Whirlpool Corporation (Washing Machines); Clyde...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-04

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-43-2013] Subzone 8I, Authorization of Production Activity, Whirlpool Corporation (Washing Machines); Clyde and Green Springs, Ohio On May 1, 2013...-Trade Zones (FTZ) Board for its facility within Subzone 8I, in Clyde and Green Springs, Ohio. The...

31 CFR 800.304 - Timing rule for convertible voting instruments.

Code of Federal Regulations, 2011 CFR

2011-07-01

... extent that they convey immediate rights to the holder with respect to the governance of the entity that issued the instruments. Example 1. Corporation A, a foreign person, notifies the Committee that it intends to buy common stock and debentures of Corporation X, a U.S. business. By their terms, the...

31 CFR 800.304 - Timing rule for convertible voting instruments.

Code of Federal Regulations, 2010 CFR

2010-07-01

... extent that they convey immediate rights to the holder with respect to the governance of the entity that issued the instruments. Example 1. Corporation A, a foreign person, notifies the Committee that it intends to buy common stock and debentures of Corporation X, a U.S. business. By their terms, the...

Community investment in wind farms: funding structure effects in wind energy infrastructure development.

PubMed

Beery, Joshua A; Day, Jennifer E

2015-03-03

Wind energy development is an increasingly popular form of renewable energy infrastructure in rural areas. Communities generally perceive socioeconomic benefits accrue and that community funding structures are preferable to corporate structures, yet lack supporting quantitative data to inform energy policy. This study uses the Everpower wind development, to be located in Midwestern Ohio, as a hypothetical modeling environment to identify and examine socioeconomic impact trends arising from corporate, community and diversified funding structures. Analysis of five National Renewable Energy Laboratory Jobs and Economic Development Impact models incorporating local economic data and review of relevant literature were conducted. The findings suggest that community and diversified funding structures exhibit 40-100% higher socioeconomic impact levels than corporate structures. Prioritization of funding sources and retention of federal tax incentives were identified as key elements. The incorporation of local shares was found to mitigate the negative effects of foreign private equity, local debt financing increased economic output and opportunities for private equity investment were identified. The results provide the groundwork for energy policies focused to maximize socioeconomic impacts while creating opportunities for inclusive economic participation and improved social acceptance levels fundamental to the deployment of renewable energy technology.

22 CFR 706.33 - How will OPIC respond to my FOIA request?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true How will OPIC respond to my FOIA request? 706.33 Section 706.33 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS FREEDOM... direct response to you unless OPIC can determine by examining the record or by informal consultation with...

75 FR 17805 - Self-Regulatory Organizations; the Options Clearing Corporation; Notice of Filing of Proposed...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-07

...-Settled Foreign Currency Options With One-Cent Exercise Prices April 1, 2010. Pursuant to Section 19(b)(1... currency options traded on national securities exchanges will be treated and cleared as securities options...- settled foreign currency options traded on national securities exchanges will be treated and cleared as...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

77 FR 63380 - Self-Regulatory Organizations; NYSE Arca, Inc.; Order Granting Approval of Proposed Rule Change...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-16

... purchase fixed income securities issued by U.S. or foreign corporations \\6\\ or financial institutions... also may purchase securities issued or guaranteed by the U.S. Government or foreign governments... (``CMOs'').\\8\\ The Fund may purchase or sell securities on a when issued, delayed delivery or forward...

Problem: Foreign Students. Solution: Corporate Partner

ERIC Educational Resources Information Center

Fischer, Karin

2008-01-01

Over the past decade, partnerships between a university and a private company to recruit and educate foreign students in a college-preparatory program have become a commonplace in other English-speaking countries. The reason is clear: pathways programs enable colleges to tap into a much broader pool of students, including those who may not qualify…

12 CFR 28.11 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-01-01

... means a corporation that is organized under section 25A of the FRA, 12 U.S.C. 611 through 631. (f... branch include a limited Federal branch. (i) Foreign bank means an organization that is organized under..., foundation or trust that is organized under the laws of a foreign country, or any United States entity that...

12 CFR 28.11 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-01-01

... means a corporation that is organized under section 25A of the FRA, 12 U.S.C. 611 through 631. (f... branch include a limited Federal branch. (i) Foreign bank means an organization that is organized under..., foundation or trust that is organized under the laws of a foreign country, or any United States entity that...

26 CFR 1.952-1 - Subpart F income defined.

Code of Federal Regulations, 2011 CFR

2011-04-01

... subpart F income. In 1998 CFC also earns 100u of foreign personal holding company income that is passive... income in the separate categories for passive income (100u) and dividends from the noncontrolled section 902 corporation (100u). Thus, A includes 50u of passive limitation/foreign personal holding company...

26 CFR 1.1445-5 - Special rules concerning distributions and other transactions by corporations, partnerships...

Code of Federal Regulations, 2010 CFR

2010-04-01

... domestic or foreign corporations, partnerships, trusts, and estates. Paragraph (b) of this section provides... section 1445(e)(1) and paragraph (c) of this section, a domestic partnership or the fiduciary of a domestic trust or estate is required to withhold tax upon the entity's disposition of a U.S. real property...

26 CFR 1.955-5 - Definition of less developed country corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... a foreign partnership, as defined in section 7701(a)(2) and (5) and the regulations thereunder, such..., such requirement will be considered satisfied if it is established to the satisfaction of the district... corporation if on hand at the close of the taxable year, or property held primarily for sale to customers in...

75 FR 12732 - Foreign-Trade Zones 73 and 74; Application for Manufacturing Authority; The Belt's Corporation...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-17

...; Application for Manufacturing Authority; The Belt's Corporation (Kitting of Liquor Gift Sets); Elkridge and...,000 unit gift set capacity) is located within Site 3 in Elkridge, Maryland. The facility in FTZ 74 (36 employees, 674,159 unit gift set capacity) is located within Site 13 in Baltimore, Maryland. The facilities...

Corporate Responsibility in Communication: Empirical Analysis of Press Releases in a Conflict

ERIC Educational Resources Information Center

Lehtimaki, Hanna; Kujala, Johanna; Heikkinen, Anna

2011-01-01

The paper examines how the tensions of corporate responsibility are articulated and reconciled in a controversial situation of a foreign investment. We conducted a conventionalist analysis on the company press releases in a case where a Finnish forest industry company invested in a pulp mill in South America. The findings show that the use of…

26 CFR 1.6049-2 - Interest and original issue discount subject to reporting in calendar years before 1983.

Code of Federal Regulations, 2013 CFR

2013-04-01

... life insurance or endowment contracts does not constitute interest for purposes of this section. (5... obligations. (2) Any payment by: (i) A foreign corporation, (ii) A nonresident alien individual, or (iii) A partnership composed in whole or in part of nonresident aliens, if such corporation, individual, or...

26 CFR 1.6049-2 - Interest and original issue discount subject to reporting in calendar years before 1983.

Code of Federal Regulations, 2011 CFR

2011-04-01

... life insurance or endowment contracts does not constitute interest for purposes of this section. (5... obligations. (2) Any payment by: (i) A foreign corporation, (ii) A nonresident alien individual, or (iii) A partnership composed in whole or in part of nonresident aliens, if such corporation, individual, or...

26 CFR 1.6049-2 - Interest and original issue discount subject to reporting in calendar years before 1983.

Code of Federal Regulations, 2012 CFR

2012-04-01

... life insurance or endowment contracts does not constitute interest for purposes of this section. (5... obligations. (2) Any payment by: (i) A foreign corporation, (ii) A nonresident alien individual, or (iii) A partnership composed in whole or in part of nonresident aliens, if such corporation, individual, or...

26 CFR 1.6049-2 - Interest and original issue discount subject to reporting in calendar years before 1983.

Code of Federal Regulations, 2014 CFR

2014-04-01

... life insurance or endowment contracts does not constitute interest for purposes of this section. (5... obligations. (2) Any payment by: (i) A foreign corporation, (ii) A nonresident alien individual, or (iii) A partnership composed in whole or in part of nonresident aliens, if such corporation, individual, or...

78 FR 21019 - Retail Foreign Exchange Transactions (Regulation NN)

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-09

... institution \\3\\ for which there is a Federal regulatory agency \\4\\ shall not enter into, or offer to enter... at 7 U.S.C. 2(c)(2)(E) (2011). \\3\\ The CEA defines ``financial institution'' to include an agreement corporation, an Edge Act corporation, a depository institution (as defined in section 3 of the Federal Deposit...

78 FR 75631 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Notice of Filing and Immediate...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-12

... such, NASDAQ believes it is appropriate to treat these companies the same as domestic companies for... from most of NASDAQ's corporate governance requirements under Rule 5615(a)(3), a foreign company that... exemption from many of NASDAQ's corporate governance rules. While the proposed $7,500 per year fee would...

26 CFR 1.1441-10 - Withholding agents with respect to fast-pay arrangements.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Withholding agents with respect to fast-pay... Foreign Corporations and Tax-Free Covenant Bonds § 1.1441-10 Withholding agents with respect to fast-pay arrangements. (a) In general. A corporation that issues fast-pay stock in a fast-pay arrangement described in...

26 CFR 1.1441-10 - Withholding agents with respect to fast-pay arrangements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Withholding agents with respect to fast-pay... Foreign Corporations and Tax-Free Covenant Bonds § 1.1441-10 Withholding agents with respect to fast-pay arrangements. (a) In general. A corporation that issues fast-pay stock in a fast-pay arrangement described in...

26 CFR 1.1441-10 - Withholding agents with respect to fast-pay arrangements.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Withholding agents with respect to fast-pay... Foreign Corporations and Tax-Free Covenant Bonds § 1.1441-10 Withholding agents with respect to fast-pay arrangements. (a) In general. A corporation that issues fast-pay stock in a fast-pay arrangement described in...

26 CFR 1.1441-10 - Withholding agents with respect to fast-pay arrangements.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Withholding agents with respect to fast-pay... Foreign Corporations and Tax-Free Covenant Bonds § 1.1441-10 Withholding agents with respect to fast-pay arrangements. (a) In general. A corporation that issues fast-pay stock in a fast-pay arrangement described in...

The China National Tobacco Corporation: From domestic to global dragon?

PubMed Central

Fang, Jennifer; Lee, Kelley; Sejpal, Nidhi

2017-01-01

ABSTRACT The China National Tobacco Corporation (CNTC), which produces one-third of the world’s cigarettes, is the largest tobacco company in the world. Over the past 60 years, the CNTC has been focused on supplying a huge domestic market. As the market has become increasingly saturated, and potential foreign competition looms, the company has turned to expansion abroad. This paper examines the ambitions and prospects of the CNTC to ‘go global’. Using Chinese and English language sources, this paper describes the globalisation ambitions of the CNTC, and its global business strategy focused on internal restructuring, brand development and expansion of overseas operations in selected markets. The paper concludes that the company has undergone substantial change over the past two decades and is consequently poised to become a new global player in the tobacco industry. This article is part of the special issue ‘The Emergence of Asian Tobacco Companies: Implications for Global Health Governance’. PMID:27737622

26 CFR 1.955-3 - Election as to date of determining qualified investments in less developed countries.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the foreign base company income of the controlled foreign corporation for all prior taxable years... countries at the close of such taxable year exceed its qualified investments in less developed countries at the close of the taxable year immediately following such taxable year, and reducing such excess by (2...

12 CFR 347.212 - FDIC approval to conduct activities that are not permissible for federal branches.

Code of Federal Regulations, 2010 CFR

2010-01-01

... INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347... foreign bank operating an insured state branch which desires to engage in or continue to engage in any... determined, pursuant to part 362 of this chapter, “Activities and Investment of Insured State Banks,” that an...

26 CFR 1.6038B-1 - Reporting of certain transfers to foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Reporting of certain transfers to foreign... and complete to the best of the transferor's knowledge and belief. For taxable years beginning after... required to be reported under the rules of this section; or (ii) The provision of false or inaccurate...

26 CFR 1.6038B-1 - Reporting of certain transfers to foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Reporting of certain transfers to foreign... and complete to the best of the transferor's knowledge and belief. For taxable years beginning after... required to be reported under the rules of this section; or (ii) The provision of false or inaccurate...

26 CFR 1.6038B-1 - Reporting of certain transfers to foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Reporting of certain transfers to foreign... and complete to the best of the transferor's knowledge and belief. For taxable years beginning after... required to be reported under the rules of this section; or (ii) The provision of false or inaccurate...

22 CFR Appendix B to Part 712 - Disclosure Form To Report Lobbying

Code of Federal Regulations, 2014 CFR

2014-04-01

... 22 Foreign Relations 2 2014-04-01 2014-04-01 false Disclosure Form To Report Lobbying B Appendix B to Part 712 Foreign Relations OVERSEAS PRIVATE INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS NEW RESTRICTIONS ON LOBBYING Pt. 712, App. B Appendix B to Part 712—Disclosure Form To Report Lobbying EC13OC91.006...

75 FR 64694 - Approval for Expanded Manufacturing Authority; Foreign-Trade Subzone 33E; DNP IMS America...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-20

... Manufacturing Authority; Foreign-Trade Subzone 33E; DNP IMS America Corporation (Thermal Transfer Ribbon Printer..., grantee of FTZ 33, has requested an expansion of the scope of manufacturing authority on behalf of DNP IMS... scope of manufacturing authority under zone procedures to include activity related to thermal transfer...

76 FR 62500 - Proposed Collection; Comment Request for Form 1120-F

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-07

... investments, or a business, or a branch in the U.S. The IRS uses Form 1120-F to determine if the foreign... comments concerning Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. DATES: Written comments should be received on or before December 6, 2011 to be assured of consideration. ADDRESSES: Direct all...

26 CFR 4.954-2 - Foreign personal holding company income; taxable years beginning after December 31, 1986.

Code of Federal Regulations, 2013 CFR

2013-04-01

... until such time as interest is required to be charged under section 482 and the regulations thereunder... operates a research facility in foreign country X. At the research facility employees of Corporation A who are full time scientists, engineers, and technicians regularly perform experiments, tests, and other...

26 CFR 4.954-2 - Foreign personal holding company income; taxable years beginning after December 31, 1986.

Code of Federal Regulations, 2012 CFR

2012-04-01

... until such time as interest is required to be charged under section 482 and the regulations thereunder... operates a research facility in foreign country X. At the research facility employees of Corporation A who are full time scientists, engineers, and technicians regularly perform experiments, tests, and other...

77 FR 52083 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change To List...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-28

... codes of ethics. This Rule requires investment advisers to adopt a code of ethics that reflects the... may purchase fixed income securities issued by U.S. or foreign corporations \\8\\ or financial... stocks. The Fund also may purchase securities issued or guaranteed by the U.S. Government or foreign...

22 CFR 708.2 - Open meeting policy.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Open meeting policy. 708.2 Section 708.2 Foreign... Open meeting policy. (a) It is the policy of the Corporation to provide the public with the fullest... responsibilities. In order to effect this policy, every meeting of the Board of Directors shall be open to public...

22 CFR 708.2 - Open meeting policy.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Open meeting policy. 708.2 Section 708.2 Foreign... Open meeting policy. (a) It is the policy of the Corporation to provide the public with the fullest... responsibilities. In order to effect this policy, every meeting of the Board of Directors shall be open to public...

22 CFR 708.2 - Open meeting policy.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Open meeting policy. 708.2 Section 708.2 Foreign... Open meeting policy. (a) It is the policy of the Corporation to provide the public with the fullest... responsibilities. In order to effect this policy, every meeting of the Board of Directors shall be open to public...

22 CFR 708.2 - Open meeting policy.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 22 Foreign Relations 2 2013-04-01 2009-04-01 true Open meeting policy. 708.2 Section 708.2 Foreign... Open meeting policy. (a) It is the policy of the Corporation to provide the public with the fullest... responsibilities. In order to effect this policy, every meeting of the Board of Directors shall be open to public...

75 FR 33382 - Proposed Collection; Comment Request for Form 926

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-11

..., Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation, Foreign Estate or Trust, or... contents may become material in the administration of any internal revenue law. Generally, tax returns and...

31 CFR 800.226 - U.S. business.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false U.S. business. 800.226 Section 800.226... FOREIGN PERSONS Definitions § 800.226 U.S. business. The term U.S. business means any entity, irrespective... subsidiary is a U.S. business. Corporation A and its branch or subsidiary is each also a foreign person...

31 CFR 800.226 - U.S. business.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false U.S. business. 800.226 Section 800.226... FOREIGN PERSONS Definitions § 800.226 U.S. business. The term U.S. business means any entity, irrespective... subsidiary is a U.S. business. Corporation A and its branch or subsidiary is each also a foreign person...

31 CFR 800.226 - U.S. business.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false U.S. business. 800.226 Section 800.226... FOREIGN PERSONS Definitions § 800.226 U.S. business. The term U.S. business means any entity, irrespective... subsidiary is a U.S. business. Corporation A and its branch or subsidiary is each also a foreign person...

26 CFR 1.172-9 - Election with respect to portion of net operating loss attributable to foreign expropriation loss.

Code of Federal Regulations, 2010 CFR

2010-04-01

... except that for 1961, M Corporation has operating profits of $300,000 (not including losses from the... operating loss attributable to foreign expropriation loss. 1.172-9 Section 1.172-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized...

26 CFR 1.958-1 - Direct and indirect ownership of stock.

Code of Federal Regulations, 2013 CFR

2013-04-01

... treated as actually owned by such person. Thus, this rule creates a chain of ownership; however, since the... United States person in the chain of ownership running from the foreign entity. The application of this... Corporation. Example 4. Among the assets of foreign estate W are Blackacre and a block of stock, consisting of...

26 CFR 1.958-1 - Direct and indirect ownership of stock.

Code of Federal Regulations, 2010 CFR

2010-04-01

... treated as actually owned by such person. Thus, this rule creates a chain of ownership; however, since the... United States person in the chain of ownership running from the foreign entity. The application of this... Corporation. Example 4. Among the assets of foreign estate W are Blackacre and a block of stock, consisting of...

26 CFR 1.958-1 - Direct and indirect ownership of stock.

Code of Federal Regulations, 2014 CFR

2014-04-01

... treated as actually owned by such person. Thus, this rule creates a chain of ownership; however, since the... United States person in the chain of ownership running from the foreign entity. The application of this... Corporation. Example 4. Among the assets of foreign estate W are Blackacre and a block of stock, consisting of...

26 CFR 1.958-1 - Direct and indirect ownership of stock.

Code of Federal Regulations, 2012 CFR

2012-04-01

... treated as actually owned by such person. Thus, this rule creates a chain of ownership; however, since the... United States person in the chain of ownership running from the foreign entity. The application of this... Corporation. Example 4. Among the assets of foreign estate W are Blackacre and a block of stock, consisting of...

26 CFR 1.958-1 - Direct and indirect ownership of stock.

Code of Federal Regulations, 2011 CFR

2011-04-01

... treated as actually owned by such person. Thus, this rule creates a chain of ownership; however, since the... United States person in the chain of ownership running from the foreign entity. The application of this... Corporation. Example 4. Among the assets of foreign estate W are Blackacre and a block of stock, consisting of...

26 CFR 1.954-8 - Foreign base company oil related income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... refined oil in country A. In addition, assume that country A is a net exporter of crude oil. As in Example...) Special rules for applying the extraction exception of paragraph (a)(1)(i) of this section—(1) Refining income described in section 907(c)(2)(A). With regard to a controlled foreign corporation's refining...

26 CFR 1.954-8 - Foreign base company oil related income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... refined oil in country A. In addition, assume that country A is a net exporter of crude oil. As in Example...) Special rules for applying the extraction exception of paragraph (a)(1)(i) of this section—(1) Refining income described in section 907(c)(2)(A). With regard to a controlled foreign corporation's refining...

26 CFR 1.954-8 - Foreign base company oil related income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... refined oil in country A. In addition, assume that country A is a net exporter of crude oil. As in Example...) Special rules for applying the extraction exception of paragraph (a)(1)(i) of this section—(1) Refining income described in section 907(c)(2)(A). With regard to a controlled foreign corporation's refining...

26 CFR 1.1502-9A - Application of overall foreign loss recapture rules to corporations filing consolidated returns...

Code of Federal Regulations, 2010 CFR

2010-04-01

... on or before August 11, 1999. (2) In general. Affiliated group of corporations filing a consolidated... thereto. However, for taxable years prior to 1983, affiliated groups may have determined their overall... contained in §§ 1.904(f)-1 through 1.904(f)-6 are applicable to affiliated groups filing consolidated...

26 CFR 1.955A-1 - Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from...

Code of Federal Regulations, 2010 CFR

2010-04-01

... section 951(a)(1)(A)(iii) and the regulations thereunder, a United States shareholder of such controlled... (ii) The amount (if any) by which recognized losses on sales or exchanges by such corporation during... sum of (1) the controlled foreign corporation's earnings and profits (or deficit in earnings and...

The American Manager Overseas Representing Large U.S. Industrial Corporations; A Study of Selected Staffing Steps and Job Attitudes.

ERIC Educational Resources Information Center

Ivancevich, John Michael

A study was made of overseas staffing procedures of large American industrial corporations, selection and predeparture training, and the job attitudes of overseas American managers. Questionnaire responses from 127 foreign operations managers (FOM) and 127 overseas managers were used. These were among the findings; (1) most overseas managers were…

75 FR 5863 - Proposed Collection; Comment Request for Forms 8453-C and 8453-I

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-04

... Form 8453-C, U.S. Corporation Income Tax Declaration for an IRS e-file Return and Form 8453-I, Foreign Corporation Income Tax Declaration for an IRS e-file Return. DATES: Written comments should be received on or before April 5, 2010 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joseph...

26 CFR 1.6046-2 - Returns as to foreign corporations which are created or organized, or reorganized, on or after...

Code of Federal Regulations, 2012 CFR

2012-04-01

... after such creation or organization, or reorganization, and (2) Each United States shareholder of such corporation by or for whom, at any time within 60 days after such creation or organization, or reorganization... return on Form 959 (Rev. Oct. 1960), United States Information Return With Respect to the Creation or...

26 CFR 1.6046-2 - Returns as to foreign corporations which are created or organized, or reorganized, on or after...

Code of Federal Regulations, 2011 CFR

2011-04-01

... after such creation or organization, or reorganization, and (2) Each United States shareholder of such corporation by or for whom, at any time within 60 days after such creation or organization, or reorganization... return on Form 959 (Rev. Oct. 1960), United States Information Return With Respect to the Creation or...

26 CFR 1.6046-2 - Returns as to foreign corporations which are created or organized, or reorganized, on or after...

Code of Federal Regulations, 2010 CFR

2010-04-01

... resident who was an officer or director of such corporation at any time within 60 days after such creation... for whom, at any time within 60 days after such creation or organization, or reorganization, 5 percent... 959 (Rev. Oct. 1960), United States Information Return With Respect to the Creation or Organization...

26 CFR 1.6046-2 - Returns as to foreign corporations which are created or organized, or reorganized, on or after...

Code of Federal Regulations, 2013 CFR

2013-04-01

... after such creation or organization, or reorganization, and (2) Each United States shareholder of such corporation by or for whom, at any time within 60 days after such creation or organization, or reorganization... return on Form 959 (Rev. Oct. 1960), United States Information Return With Respect to the Creation or...

26 CFR 1.6046-2 - Returns as to foreign corporations which are created or organized, or reorganized, on or after...

Code of Federal Regulations, 2014 CFR

2014-04-01

... after such creation or organization, or reorganization, and (2) Each United States shareholder of such corporation by or for whom, at any time within 60 days after such creation or organization, or reorganization... return on Form 959 (Rev. Oct. 1960), United States Information Return With Respect to the Creation or...

Study of International Mentoring and Coaching Practices and Their Constructive Application in the Russian System of Corporate Education and Training

ERIC Educational Resources Information Center

Masalimova, Alfiya R.; Shaidullina, Almira R.

2016-01-01

The relevance of the research stems from dissimilarities between domestic and foreign experiences of mentoring and coaching in corporate education and training related to the methods and techniques aimed not only at transmitting mentor's professional experience to young professionals but also at identifying and developing mentees' potential, and…

Global-minded Human Resources and Expectations for Universities

NASA Astrophysics Data System (ADS)

Inoue, Hiroshi

Under the globalized economy, Japanese corporations compete with rivals of the western countries and emerging economies. And domestically, they face with deflation, falling birth-rate, an aging society, and shrinking market. So they need to foster and retain global-minded human resources who can play an active role in global business, and who can drive innovation. What Japanese corporations expect for global-minded human resources are ability to meet challenges, ability to think independently free from conventional wisdom, communication skills in foreign languages, interests in foreign cultures and different values, and so on. In order to foster global-minded human resources, Keidanren work with the 13 universities selected under the Japanese Government‧s “Global 30” projects to undertake “Global-minded Human Resources Development Projects” .

Iran Sanctions

DTIC Science & Technology

2011-04-04

Proliferation Act) authorizes sanctions on foreign persons (individuals or corporations , not countries or governments ) that are determined by the...the German government to order it closed.43 Foreign Companies Exiting the Iran Market Neither the U.S. ban on trade and investment with Iran, nor...and should try to isolate Iran from the international financial system. The energy sector provides about 80% of government revenues. Iran’s large

26 CFR 1.963-4 - Limitations on minimum distribution from a chain or group.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the reduction of such earnings and profits by deficits allocated thereto under paragraph (b)(2) of... Reduction in foreign tax credit to be deferred ($29.84−$28.81) 1.03 Remaining 1966 earnings and profits of... and profits. Thus, M Corporation must make such a reduction in its foreign tax credit that the overall...

26 CFR 1.406-1 - Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

...(l) to provide social security coverage which applies to the foreign subsidiary of which such... contributions or benefits provided by the employer under the Social Security Act) will also apply for purposes... social insurance taxes or to make similar payments with respect to the wages paid to the employee. (c...

USSR Report, International Affairs.

DTIC Science & Technology

1986-09-22

evolution ; by the beginning of the imperialist epoch they were not colonies as a rule, but they were lagging behind in their development and for...Metis population) and resource potential; they have undergone an extensive evolution from patriarchy to capitalist modernization deformed by foreign...territories of these countries for their own purposes—as "hotels," which attract foreign tourists , as locations for corporate and bank headquarters