Chapter 9 Cases-1 - International Taxation Tax Treaty Cases...

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International Taxation Tax Treaty Cases Read Chapter 13 and appropriate tax treaties: http://www.irs.gov/pub/irs-trty Case 1 Edgeco, a domestic corporation, produces a line of commercial cutlery at its Ohio factory for sale throughout the U.S. Edgeco’s management would like to expand its operations overseas and is considering the establishment of branch sales offices in Asia and Europe. Management’s objective is to sell abroad without establishing a taxable presence in any foreign country. What types of marketing activities can they conduct abroad without creating a taxable nexus? Consider this question from the perspective of the tax treaty assigned to your group. Case 2 Hector, is employed by a software development firm incorporated in a foreign country. His position in the company is to provide technical support to U.S. customers. Hector does not have a Green card and spends about 90 days per year in the U.S. He is an avid golfer and spends and additional 30 days per year in the U.S. on vacation at various golf
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This note was uploaded on 09/16/2011 for the course TAX 6527 taught by Professor Andrewjudd during the Spring '11 term at University of Central Florida.

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Chapter 9 Cases-1 - International Taxation Tax Treaty Cases...

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