U.S. ends Hong Kong transportation agreement the 'principle of least' upended? by James R. Border
By: Border, James R
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Material type: 
ArticlePublisher: 2020Subject(s): EMPRESAS EXTRANJERAS | EMPRESAS DE TRANSPORTES | HONG KONG | IMPUESTOS | EXENCIONES TRIBUTARIAS | ESTADOS UNIDOS
In:
Tax Notes International v. 100, n. 8, November 23, 2020, p. 1069-1071Summary: In this article, the author explores the effect of U.S. termination of an agreement that provided a U.S. income tax exemption for Hong Kong-owned shipping enterprises under IRC section 883, arguing that Hong Kong has the unilateral ability to reestablish that exemption.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/100/8-5 (Browse shelf) | Available | OP 138-B/2020/100/8-5 |
Disponible también en formato electrónico.
Resumen.
In this article, the author explores the effect of U.S. termination of an agreement that provided a U.S. income tax exemption for Hong Kong-owned shipping enterprises under IRC section 883, arguing that Hong Kong has the unilateral ability to reestablish that exemption.
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