Bowers, Chris
Worldwide interest apportionment has arrived what do we do now? / by Christopher P. Bowers, Paul W. Oosterhuis and Joshua G. Rabon .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors explore the technical and policy questions that taxpayers must consider in evaluating a worldwide apportionment election under section 864(f) in the absence of statutory updates or administrative guidance on implementation of the not-so-new provision.
SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
INTERES
PAGOS FRACCIONADOS
ESTADOS UNIDOS
Oosterhuis, Paul W.
Rabon, Joshua G.
Tax Notes International 1048-3306v. 101, n. 4, January 25 2021, p. 453-471
Worldwide interest apportionment has arrived what do we do now? / by Christopher P. Bowers, Paul W. Oosterhuis and Joshua G. Rabon .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors explore the technical and policy questions that taxpayers must consider in evaluating a worldwide apportionment election under section 864(f) in the absence of statutory updates or administrative guidance on implementation of the not-so-new provision.
SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
INTERES
PAGOS FRACCIONADOS
ESTADOS UNIDOS
Oosterhuis, Paul W.
Rabon, Joshua G.
Tax Notes International 1048-3306v. 101, n. 4, January 25 2021, p. 453-471