Using partnerships to avoid U.S. tax on the expatriation of intangibles by Thomas Horst
By: Horst, Thomas
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Material type: 
ArticlePublisher: 2020Subject(s): EMPRESAS MULTINACIONALES | ESTADOS UNIDOS | SUCURSALES | ACTIVOS INVISIBLES | IMPUESTOS | PARAISOS FISCALES | ELUSION FISCAL | EVASION FISCAL
In:
Tax Notes International v. 98, n. 13, June 29, 2020, p. 1481-1498 Summary: In this article, the author explains why U.S. parent companies can use partnerships with subsidiaries in tax havens to avoid U.S. tax on the expatriation of intangibles.
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| Artículos | IEF | IEF | OP 138-Bis/2020/98/13-1 (Browse shelf) | Available | OP 138-Bis/2020/98/13-1 |
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Disponible también en formato electrónico.
Resumen.
In this article, the author explains why U.S. parent companies can use partnerships with subsidiaries in tax havens to avoid U.S. tax on the expatriation of intangibles.
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