Who's afraid of deemed repatriations? why domestic borrowers shoul remain vigilant by Kevin Liss
By: Liss, Kevin
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Material type: 
ArticlePublisher: 2019Subject(s): REPATRIACIÓN DE CAPITALES | INCENTIVOS FISCALES | SOCIEDADES | IMPUESTOS | SOCIEDADES EXTRANJERAS CONTROLADAS | ESTADOS UNIDOS
In:
Tax Notes International v. 95, n. 3, July 15 2019, p. 191-205 Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/3-1 (Browse shelf) | Available | OP 138-Bis/2019/95/3-1 |
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.
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