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A guide to managing downward attribution for determining CFC status by Michael J. Bruno, Steven Hadjilogious and Keith Hagan

By: Bruno, Michael.
Contributor(s): Hadjilogiou, Steven | Hagan, Keith.
Material type: ArticleArticlePublisher: 2019Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | IMPUESTOS | ELUSION FISCAL | ESTADOS UNIDOS In: Tax Notes International v. 96, n. 4, October 28, 2019, p. 315-325 Summary: In this article, the authors explain how developments since the repeal of section 958(b)(4), coupled with 10 additional approaches, should help resolve challenges posed by the repeal.
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OP 138-Bis/2019/96/4-1 (Browse shelf) Available OP 138-Bis/2019/96/4-1

Disponible también en formato electrónico.

Resumen.

In this article, the authors explain how developments since the repeal of section 958(b)(4), coupled with 10 additional approaches, should help resolve challenges posed by the repeal.

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