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This page was last edited on 7 October 2007, at 00:04 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may ...
The domestic international sales corporation is a concept unique to tax law in the United States. In 1971, the U.S. Congress voted to use U.S. tax law to subsidize exports of U.S.-made goods. The initial mechanism was through a Domestic International Sales Corporation (DISC), an entity with no substance which received tax benefits.
Thus the corporation is a domestic corporation in Delaware or Nevada, and is a foreign corporation in any other state (or country) with which it registers. While there may be tax benefits as a result of choosing where a corporation's domestic jurisdiction is located, registering as a foreign corporation in another state can create new tax ...
vesioikeudellinen yhteisö (Swedish: vattenrättslig sammanslutning), [45] a corporation of water law for a project that involves economic use of bodies of water; yhteisalue (Swedish: samfälliga område), [46] a corporation for the maintenance of a real property jointly used by several other properties or persons
A Nevada corporation is a corporation incorporated under Chapter 78 of the Nevada Revised Statutes of the U.S. state of Nevada. It is significant in United States corporate law . Nevada, like Delaware (see Delaware General Corporation Law ), is well known as a state that offers a corporate haven .
Certain localities also impose corporate income tax. Corporate income tax is imposed on all domestic corporations and on foreign corporations having income or activities within the jurisdiction. For federal purposes, an entity treated as a corporation and organized under the laws of any state is a domestic corporation. [3]
A foreign eligible entity that became an association taxable as a corporation under the foreign default rule described below. A foreign corporation that is not identified as a corporation under Treasury regulations §301.7701-2(b)(8). If a foreign corporation is not identified on the list included in these regulations, it qualifies as an ...
The MTR Corporation (MTR) was formed as a Crown corporation, mandated to operate under "prudent commercial principles", in 1975. The Kowloon-Canton Railway, operated under a government department, was corporatised in 1982 to imitate the success of MTR (see Kowloon-Canton Railway Corporation). MTR was privatised in 2000 although the Hong Kong ...