Boidman, Nathan
Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs / by Nathan Boidman and Michael N. Kandev .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors examine the extensive regulations proposed under the already wide-ranging anti-hybrid provision of the U.S. Tax Cuts and Jobs Act, focusing on the possible impact of the proposals on the structures that Canada-based multinationals and other foreign entitites use to finance U.S. acquisitions and expansions.
INSTRUMENTOS HÍBRIDOS FINANCIEROS
IMPUESTOS
DEDUCCIONES
REFORMA
ESTADOS UNIDOS
CANADA
Kandev, Michael
Tax Notes International 1048-3306 v. 93, n. 6, February 11, 2019, p. 623-630
Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs / by Nathan Boidman and Michael N. Kandev .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors examine the extensive regulations proposed under the already wide-ranging anti-hybrid provision of the U.S. Tax Cuts and Jobs Act, focusing on the possible impact of the proposals on the structures that Canada-based multinationals and other foreign entitites use to finance U.S. acquisitions and expansions.
INSTRUMENTOS HÍBRIDOS FINANCIEROS
IMPUESTOS
DEDUCCIONES
REFORMA
ESTADOS UNIDOS
CANADA
Kandev, Michael
Tax Notes International 1048-3306 v. 93, n. 6, February 11, 2019, p. 623-630