The anti-hybrid rules of the new dividends received deduction by Derek E. Wallace
By: Wallace, Derek E
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Material type: 
ArticlePublisher: 2018Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | DIVIDENDOS | DOBLE IMPOSICION | ESTADOS UNIDOS | TRATADOS INTERNACIONALES
In:
Tax Notes International v. 92, n. 1, October 1, 2018, p. 65-81Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/1-3 (Browse shelf) | Available | OP 138-Bis/2018/92/1-3 |
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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.
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