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 |
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| OP 138-Bis/2019/95/2-2 A transactional approach tor parent debt guarantee fees | OP 138-Bis/2019/95/2-3 Transfer pricing and the right to use intangibles in Nigeria | OP 138-Bis/2019/95/3 Tax Notes International | OP 138-Bis/2019/95/3-1 Who's afraid of deemed repatriations? | OP 138-Bis/2019/95/3-2 How does Luxembourg's new permanent establishment provision affect tax treaties ? | OP 138-Bis/2019/95/3-3 Going the way of the Polaroid | OP 138-Bis/2019/95/3-4 Has the United States really moved to a territorial system, or is ti false advertising? |
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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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