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Foreign branch

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Foreign branch
A foreign affiliate that is legally a part of the firm. According to the U.S. tax code, foreign branch income is taxed as it is earned in the foreign country.
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corporation invests in a foreign branch or noncorporate joint venture, this unrealized BIG on capital will be taxable on termination or remittance under Sec.
Planning for the currency gap in dispositions of foreign subsidiaries by Arndt, Christopher / The Tax Adviser
The current regulations specifically exempt a true foreign branch from the annual certification requirement.
TEI comments on dual consolidated loss rules: August 22, 2005 by Behroozi, Amy / Tax Executive
However, if the dividend is from a foreign branch or partnership, the resulting foreign exchange gain is taxable, but not at the new, lower rates.
How today's weak dollar can help deal-making: exchange ratios are ... by Weinstein, Mark J. / Financial Executive
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