non-resident shareholder
1Form 2439: Notice to Shareholder of Undistributed Long-Term Capital Gains — A tax form distributed by the Internal Revenue Service (IRS) that notifies a shareholder of undistributed long term capital gains, unrecaptured section 1250 gains and small business stock (section 1202) gains. Form 2439 is completed by a real… …
2Corporate tax in the United States — Part of a series on Taxation Taxation in the United States …
3Joint venture — For other uses, see Joint Venture (disambiguation). A joint venture is a business agreement in which parties agree to develop, for a finite time, a new entity and new assets by contributing equity. They exercise control over the enterprise and… …
4Offshore company — The term offshore company is ambiguous. It may refer to either: A company which is incorporated outside the jurisdiction of its primary operations regardless of whether that jurisdiction is an offshore financial centre (sometimes known as a non… …
5Income taxes in Canada — constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the last fiscal year, the government collected roughly three times more personal income taxes than it did corporate… …
6Double taxation — Taxation An aspect of fiscal policy …
7Withholding tax — is an amount withheld by the party making payment to another (payee) and paid to the taxation authorities. The amount the payer deducts may vary, depending on the nature of the product or service being paid for. The payee is assessed on the gross …
8European Free Trade Association Court — legend|#008000|EFTA court jurisdictionlegend|#000080|ECJ jurisdictionThe European Free Trade Association Court is a supranational court covering the three European Free Trade Association (EFTA) members who are also members of the European… …
9Offshore financial centre — Many leading offshore financial centres are located in small tropical Caribbean countries. An offshore financial centre (OFC), though not precisely defined, is usually a small, low tax jurisdiction specializing in providing corporate and… …
10Surrogatum — is a thing put in the place of another or a substitute. [New Shorter Oxford English Dictionary. 1997. Version 1.0.03] The Surrogatum Principle pertains to a Canadian income tax principle involving a person who suffers harm caused by another and… …
