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Corporate Taxation in the US and Spain - Coggle Diagram
Corporate Taxation in the US and Spain
United States
Tax Authorities (jurisdictions)
States (44 of 50)
Internal Revenue Service (IRS)
Foreign governments
treaties
Municipalities
Other local governing bodies
Specific Taxes
Estimated Tax
Self Employment Tax
Employment Taxes
Federal Income Tax Withholding
Federal Unemployment Tax (FUTA)
Social Security and Medicare
Federal Insurance Contributions Act (FICA)
Corporate Income Tax
Partnerships
S Corps
Excise Taxes
Alternative Minimum Tax
Gross transportation income taxes
Base erosion and anti-abuse tax (BEAT)
Death taxes
Estate taxes
Fair market value of property
taxable gifts
Sales and Use taxes
Value Added Tax (for US corporations in certain jurisdictions)
Sources of Law
States
Federal
Regulations
US Constitution
Congress
Statutes
Internal Revenue code of 1986
Tax Cuts and Jobs Act of 2017
Municipalities
Foreign Tax Treaties
Spain
Tax Authorities
Comunidades Autónomas
Municipios
Agencia Tributaria
otros entidades locales
tratados
Specific Taxes
Impuesto sobre el Valor Añadido (IVA)
Impuesto sobre Sociedades
Impuesto sobre la Renta de las Personas Físicas
Impuesto sobre Actividades Económicas
Impuestos especiales y aduanas
Impuesto de sucesiones o donaciones
Impuesto sobre transmisiones y actos jurídicos documentados
Sources of Law
Ley General Tributaria
Ley General Presupuestaria
Constitución Española
leyes que reglan cada tributo
reglamentos que desarrollan las leyes tributarias