Article Results (Showing 1 - 8 of 8) RSS Alert
-
Tax liability of a U.S. multinational corporation operating a foreign business entity.
ABSTRACT This paper investigates the tax consequences of a foreign branch versus a foreign subsidiary corporation. In the case of a foreign...
Journal of Academy of Business and Economics, 01/29/09 by Yang, James G.S. · More from publication -
The new accounting standards for changes in a parent's ownership interest under FASB Statement No. 160
ABSTRACT ABSTRACT The Financial Accounting Standards Board issued Statement No. 160 to revise the accounting standards for consolidated...
Review of Business Research, 09/01/08 by James G.S. Yang · More from publication -
Tax liability of a U.S. multinational corporation operating a foreign business entity
ABSTRACT ABSTRACT This paper investigates the tax consequences of a foreign branch versus a foreign subsidiary corporation. In the case of a...
Journal of the Academy of Business and Economics, 03/01/08 by James G.S. Yang · More from publication -
Optimal decision between foreign tax credit and foreign earned income exclusion
ABSTRACT ABSTRACT This paper explains that a U.S. citizen working abroad can choose either the foreign tax credit or the foreign earned income...
International Journal of Business Research, 01/01/07 by James G.S. Yang · More from publication -
Abusive Tax Shelters
Heavy Penalties Under the American Jobs Creation Act of 2004 In August 2003, the New York Times reported that abusive tax shelters cost the U.S....
CPA Journal, The, 08/01/06 by Yang, James G S; Jeffers, Agatha E; Lin, Beixin · More from publication -
Tax Strategies for Tax-Advantaged Dividends and Capital Gains
The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduces the federal tax rates for dividends and long-term capital gains The changes...
CPA Journal, The, 03/01/04 by Yang, James G S; Chang, Chiaho · More from publication -
TO TAX OR NOT TO TAX: Tax Freedom or Free Ride?
By some accounts, the volume of Internet commerce is expected to reach $327 billion in the next five years. Due to the sudden explosion of...
Strategic Finance, 08/01/01 by James G.S. Yang · More from publication -
Managing the exchange risks of international transactions.
A study was conducted to examine accounting standards that focus on measuring sales revenues, inventories, transactions gain or loss and interest...
Mid-Atlantic Journal of Business, 06/01/98 by Midgette, Jerry L.; Yang, James G.S. · More from publication
Presented by American Express