foreign operations (business)

• Foreign operations (Business)

• Foreign operations Business

• Measuring political and economic risk: the ability to measure and understand risk is a key success factor when deciding to expand business operations into foreign markets.

Political and economic risk is always a factor in international commerce due to the unavoidable differences between the laws, customs and policies of ...

• Franchising World
• Vol. 37 Nbr. 12, December 2005

• Foreign Investments in Portugal

ARLINGTON, Va., Aug. 5, 2011 /PRNewswire-USNewswire/ -- For companies looking to expand their overseas operations into Portugal, BNA Tax and Accounting's just-published Business Operations in Portugal Portfolio provides U.S. and other foreign investors a comprehensive guide to understanding the commercial and tax laws likely to be of concern to them when conducting their operations in Portugal. (Logo: http://photos.prnewswire.com/prnh/20110624/DC25214LOGO)

• U.S. Newswire
• August 05, 2011

• An Examination of Sec Investigative Bias Among Foreign Registrants and Domestic Registrants with Foreign Operations

The objective of this study is to examine country-specific factors that are related to the Securities and Exchange Commission's (SEC) issuance of foreign-related Accounting and Auditing Enforcement Releases (AAER). Foreign-related AAERs include sanctions issued against foreign firms registered in the US and against domestic firms with foreign operations. The SEC's objectives of prevention and deterrence are compromised to the extent that intentional misstatements are overlooked for any portion of the registrant population. This study makes two contributions to the existing literature. First, although prior research evaluates AAER composition, no study has tested whether macro-level risk factors can explain the SEC's issuance of AAERs. Second, while numerous papers have discussed the reg...

• Southern Business Review
• Vol. 34 Nbr. 1, January 2009

• A 'Flight' of Bankers

The City of London bankers seem to be offering the people a word to describe them, and it has nothing to do with rhyming slang. As they huff and puff about the special bonus tax, they threaten to leave London and take their headquarters elsewhere. Financial business is always threatening to leave London. However, many foreign insurance operations come to London for its unique advantages. Under the circumstances, it's interesting that the bankers are complaining about personal taxation and whinges about regulation and corporation tax are minor. The City of London really has little to fear from a flight of bankers if the City maintains a friendly regime for the City's other financial businesses. The problem is that the world is too complicated for the City to be able to pick on one group ...

• Credit Management
• Nbr. 2/2010, February 2010

• Emerging issues for non-U.S. shareholders in corporate inversions.

...companies that were reincorporating as foreign (i.e., non-U.S.) corporations (primarily in tax-ha... "inversion transactions" had few or no business operations in the foreign country of reincorporati...

• The Tax Adviser
• Vol. 42 Nbr. 5, May 2011

• Late Excelsior owner nourished foreign ties; son to carry on business operations.

Late Excelsior Hotel owner Tokio Kasuga and son, Masa Kasuga

• Arkansas Business
• February 14, 1994

• 12 CFR 211.21 - Definitions.

...PART 211: INTERNATIONAL BANKING OPERATIONS (REGULATION K). Subpart B: Foreign Banking Organiz...(b) Agency means any place of business of a foreign bank, located in any state, at which ...

• Code of Federal Regulations - Title 12: Banks and Banking

• California Law Cuts Pension Ties to Iran Investors ; Schwarzenegger Proud of Bill

A new California law will ensure that the hundreds of billions of dollars in the state's pension funds for public school teachers and for state employees will have no ties to non-American companies linked with Iran. Gov. Arnold Schwarzenegger, a Republican, last week signed into law Assembly Bill 221, proposed by Republican Assemblyman Joel Anderson. The legislation requires the California Public Employees' Retirement System (CalPERS) and the California State Teachers' Retirement System (CalSTRS) to divest from foreign companies with business operations within the Islamic republic. U.S. companies already are barred from doing business in Iran.

• The Washington Times
• October 25, 2007

• Barclays Bank PLC v. Franchise Tax Bd. of Cal., 512 U.S. 298 (1994)

... corporate group members doing business in California. California's method first looked to... as applied to domestic corporations with foreign parents or to foreign corporations with foreign pa...(Colgate)-a domestic multinational-have operations in California. In separate cases, two members of t...

• U.S. Supreme Court

• Playing favorites.

China has swiftly become one of the most attractive investment havens in the world. For companies wishing to enter this highly promising market, a caveat is necessary. They should first consider the various tax laws enforced in the country before finally taking the plunge. One of these tax regulations is the unified income-tax law which differentiates foreign investment enterprises (FIEs) from foreign enterprises (FEs). An FIE may be an equity joint venture between Chinese and foreign entities, a cooperative enterprise between Chinese and a foreign entity established in China that is wholly owned by foreign companies while An FE consists of foreign entities engaged in production or business operations that have establishments or sites in China or foreign entities without such establishm...

• Financial Executive
• Vol. 11 Nbr. 4, July 1995