A guide to managing downward attribution for determining CFC status by Michael J. Bruno, Steven Hadjilogious and Keith Hagan
By: Bruno, Michael
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Contributor(s): Hadjilogiou, Steven | Hagan, Keith.
Material type: 
ArticlePublisher: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/96/4-1 (Browse shelf) | Available | OP 138-Bis/2019/96/4-1 |
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| OP 138-Bis/2019/96/3-1 Eligibility for treaty benefits under the Finland - U.S. income tax treaty | OP 138-Bis/2019/96/3-2 Acquisition of asset in cross - border asset and stock deals | OP 138-Bis/2019/96/4 Tax Notes International | OP 138-Bis/2019/96/4-1 A guide to managing downward attribution for determining CFC status | OP 138-Bis/2019/96/4-2 U.S. loan origination under the Ireland - U.S. Tax Treaty | OP 138-Bis/2019/96/4-3 Recent changes to Canada's income tax laws affecting cross | OP 138-Bis/2019/96/5 Tax Notes International |
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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