Wallace, Derek E.
The anti-hybrid rules of the new dividends received deduction / by Derek E. Wallace .-- , 2018
Disponibel también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author examines the application of anti-hybrid dividend provisions enacted in section 245A(e) to disallow duplicate U.S. and foreign tax benefits for some dividends.
SOCIEDADES EXTRANJERAS CONTROLADAS
DIVIDENDOS
DOBLE IMPOSICION
ESTADOS UNIDOS
TRATADOS INTERNACIONALES
Tax Notes International 1048-3306 v. 92, n. 1, October 1, 2018, p. 65-81
The anti-hybrid rules of the new dividends received deduction / by Derek E. Wallace .-- , 2018
Disponibel también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author examines the application of anti-hybrid dividend provisions enacted in section 245A(e) to disallow duplicate U.S. and foreign tax benefits for some dividends.
SOCIEDADES EXTRANJERAS CONTROLADAS
DIVIDENDOS
DOBLE IMPOSICION
ESTADOS UNIDOS
TRATADOS INTERNACIONALES
Tax Notes International 1048-3306 v. 92, n. 1, October 1, 2018, p. 65-81