Foreign Banks Engaged in Business In the United States and Foreign Income of United States Banks
November 2014 | Lassila, Dennis R.
This chapter publication represents an extensive revision of the subject matter concerning U.S. taxation of foreign banks and of foreign income of United States banks. The revision concerns the description and analysis of several important and extensive changes in the law enacted from 2011 through 2014 and the enactment of a number of final regulations during those years. An extensive coverage of FACTA is included.