U.S. loan origination under the Ireland - U.S. Tax Treaty by Jason Schwartz
By: Schwartz, Jason
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Contributor(s): Hadjilogiou, Steven | Hagan, Keith.
Material type: 
ArticlePublisher: 2019Subject(s): PRESTAMOS | IMPUESTOS | TRATADOS INTERNACIONALES | ESTADOS UNIDOS | IRLANDA
In:
Tax Notes International v. 96, n. 4, October 28, 2019, p. 327-339Summary: In this article, the author explores how direct lending funds can use the Ireland-U.S. income tax treaty to make loans in the United States without being subject to U.S. federal income tax.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/96/4-2 (Browse shelf) | Available | OP 138-Bis/2019/96/4-2 |
Disponible también en formato electrónico.
Resumen.
In this article, the author explores how direct lending funds can use the Ireland-U.S. income tax treaty to make loans in the United States without being subject to U.S. federal income tax.
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