US Taxation of Cross-Border Enterprise Services

Journal
West, P.R.; Varma, A.P.
International; United States
Bulletin for International Taxation 2012 (Volume 66), No. 4/5
PriceUSD 45

This article examines the US tax rules governing the taxation of enterprise services, including fundamental classification, source, nexus treaty and transfer pricing issues. Special issues raised by the evolving nature of cross-border enterprise services are also considered.