Abstract
This chapter covers the US concepts of Effectively Connected Income (ECI) US trade or business, the Foreign Activities Deemed US Trade or Business, the electing regime, as well as the determination of taxable Income in the USA.
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Lessambo, F.I. (2016). The US Taxing Regime of Foreign Taxpayers. In: International Aspects of the US Taxation System. Palgrave Macmillan, New York. https://doi.org/10.1057/978-1-349-94935-9_5
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DOI: https://doi.org/10.1057/978-1-349-94935-9_5
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Publisher Name: Palgrave Macmillan, New York
Print ISBN: 978-1-349-94934-2
Online ISBN: 978-1-349-94935-9
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