有效应对美国联邦所得税税收争议的途径及建议——中国赴美投资企业视角

Ways and Suggestions for Effectively Coping with the Dispute of American Federal Income Tax:A Perspective of the Chinese Enterprises Investing in the United States

本文以中国赴美投资企业为例,详细介绍美国联邦所得税税收争议解决的各种途径和最佳方法,以帮助中国企业在美国遇到税务挑战时,寻找支持自己税务立场和税务处理方法的法律依据,最大程度地保护自身的合法利益。

By making a case study of Chinese enterprises investing in the United States,this article introduces various ways and best practices for U.S.federal income tax dispute resolution,so as to help Chinese outbound enterprises make sufficient effort to find legal support for their tax positions and tax treatments and protect their own legally permitted interests to the greatest extent when facing tax challenges in the United States.