Liss, Kevin
Who's afraid of deemed repatriations? why domestic borrowers shoul remain vigilant / by Kevin Liss .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines recent regulations under section 956, focusing on the broader context in whcih section 956 should be understood by U.S. corporate taxpayers, which now may be encountering creditor requests for previously disfavoured types of credit support from their controlled foreign corporations.
REPATRIACIÓN DE CAPITALES
INCENTIVOS FISCALES
SOCIEDADES
IMPUESTOS
SOCIEDADES EXTRANJERAS CONTROLADAS
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 95, n. 3, July 15 2019, p. 191-205
Who's afraid of deemed repatriations? why domestic borrowers shoul remain vigilant / by Kevin Liss .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines recent regulations under section 956, focusing on the broader context in whcih section 956 should be understood by U.S. corporate taxpayers, which now may be encountering creditor requests for previously disfavoured types of credit support from their controlled foreign corporations.
REPATRIACIÓN DE CAPITALES
INCENTIVOS FISCALES
SOCIEDADES
IMPUESTOS
SOCIEDADES EXTRANJERAS CONTROLADAS
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 95, n. 3, July 15 2019, p. 191-205