Tax Compliance. Markus Brinkmann

Foreign Jurisdictions

       35. KapitelUnited States of America

       I.Corporate Tax

       1.Basis of Taxation and Rate

       2.Definition of U.S. Corporation and Formation

       3.Distributions/Dividends

       4.Tax Attributes

       5.Affiliated Groups

       6.Filing Requirements

       7.State and Local Taxes

       8.Check the Box Rules

       9.U.S. Corporations with Foreign Subsidiaries/Branches

       10.Controlled Foreign Corporations (CFCs)

       11.Foreign Informational Reporting

       12.U.S. Operations of Foreign Companies

       13.Branch Profits Tax

       14.Withholding on Fixed, Determinable, Annual, Periodical (FDAP) Income

       II.U.S. Partnerships

       1.U.S. Partnership Defined & Tax Regime

       2.Filing Requirements

       III.Individual Taxation

       1.Basis for Taxation and Rates

       2.Capital Assets, Gains and Losses

       3.Alternative Minimum Tax

       4.Filing Requirements and Deadlines

       5.Tax Payments

       6.Non-Resident Alien (NRA) Individuals

       a)Filing Requirements

       IV.Estate and Gift Tax

       V.Foreign Tax Relief

       VI.Foreign Investment in Real Property Tax Act (FIRPTA)

       VII.Transfer pricing

       VIII.Foreign Account Tax Compliance Act (FATCA)

       IX.Disclosure and Civil Penalty Rules

       36. KapitelUnited Kingdom

       I.Corporate Income Tax

       1.The UK corporate income tax regime

       a)Corporate income tax return filing deadlines

       b)Corporate income tax payment deadlines

       c)Penalties/interest position for non/late filed corporate income tax returns and late/under paid corporate income tax

       2.UK companies with foreign branches

       3.UK permanent establishments of foreign companies

       II.Income Tax