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Check-the-Box Elections: Relevance in the International Context

One of the most powerful tools in cross-border tax planning is the ability to make a “check-the-box” election. Pursuant to the entity classification regulations under Internal Revenue Code §7701 (the “check-the-box...more

Investing In Georgia: Economic Development Newsletter - June 2013

Welcome to King & Spalding's economic development news bulletin, Investing in Georgia. In this edition, you will find: - An economic-impact study linking the use of tax-exempt municipal bonds to the development of our...more

Doing Business in North America: Volume One: United States

Table of Contents: - Types of Businesses and Operations... 1 - Establishing A Business... 3 - Labor and Employment... 4 - Immigration... 9 - Payments To Foreign Persons...11 - Customs...12 - Federal Income...more

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