Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs by Nathan Boidman and Michael N. Kandev
By: Boidman, Nathan
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Contributor(s): Kandev, Michael.
Material type: 
ArticlePublisher: 2019Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS | IMPUESTOS | DEDUCCIONES | REFORMA | ESTADOS UNIDOS | CANADA
In:
Tax Notes International v. 93, n. 6, February 11, 2019, p. 623-630Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/93/6-1 (Browse shelf) | Available | OP 138-Bis/2019/93/6-1 |
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.
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