Oregon Statutes > Chapter 314 > Division of Income for Tax Purposes > Controlled Foreign Corporations
Current as of: 2023 | Check for updates
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Other versions
| § 314.698 | Treatment of global intangible low-taxed income |
Terms Used In Oregon Statutes > Chapter 314 > Division of Income for Tax Purposes > Controlled Foreign Corporations
- Account debtor: means a person obligated on an account, chattel paper or general intangible. See Oregon Statutes 79.0102
- Contract: A legal written agreement that becomes binding when signed.
- Health-care-insurance receivable: means an interest in or claim under a policy of insurance which is a right to payment of a monetary obligation for health-care goods or services provided. See Oregon Statutes 79.0102
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.