Repeal of the limitation on downward attribution by Amanda Pedvin Varma and Lauren Azebu
By: Varma, Amanda Pedvin
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Contributor(s): Azebu, Lauren.
Material type: 
ArticlePublisher: 2021Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | IMPUESTOS | ESTADOS UNIDOS
In:
Tax Notes International v. 101, n. 6, February 8 2021, p. 739-756Summary: In this article, the authors examine the state of the U.S. government's administrative and legislative efforts to address the various problems caused by the repeal of section 958(b)(4).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/6-2 (Browse shelf) | Available | OP 138-B/2021/101/6-2 |
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| OP 138-B/2021/101/5-5 Formula-based transfer pricing | OP 138-B/2021/101/5-6 Mexico's GAAR | OP 138-B/2021/101/6-1 Using safe harbors to simplify the application of the arm's-length principle | OP 138-B/2021/101/6-2 Repeal of the limitation on downward attribution | OP 138-B/2021/101/6-3 Transfer pricing benchmark | OP 138-B/2021/101/6-4 Dixon | OP 138-B/2021/101/7-1 Tax and the British Virgin Islands |
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine the state of the U.S. government's administrative and legislative efforts to address the various problems caused by the repeal of section 958(b)(4).
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