Shaheen, Fadi
Whirlpool law or policy? / by Fadi Shaheen
Resumen.
Incluye referencias bibliográficas.
In this article, the author argues that while two U.S. courts reached the desirable policy result in the Whirlpool case, their conclusion that the foreign base company sales income branch rule applies not only to sales branches but also to manufacturing branches is inconsistent with the statutory text.
SUCURSALES
EMPRESAS EXTRANJERAS
SOCIEDADES EXTRANJERAS CONTROLADAS
INGRESOS FISCALES
JURISPRUDENCIA
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 107, n. 6, August 8, 2022, p. 679-691
Whirlpool law or policy? / by Fadi Shaheen
Resumen.
Incluye referencias bibliográficas.
In this article, the author argues that while two U.S. courts reached the desirable policy result in the Whirlpool case, their conclusion that the foreign base company sales income branch rule applies not only to sales branches but also to manufacturing branches is inconsistent with the statutory text.
SUCURSALES
EMPRESAS EXTRANJERAS
SOCIEDADES EXTRANJERAS CONTROLADAS
INGRESOS FISCALES
JURISPRUDENCIA
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 107, n. 6, August 8, 2022, p. 679-691