Worldwide interest apportionment has arrived what do we do now? by Christopher P. Bowers, Paul W. Oosterhuis and Joshua G. Rabon
By: Bowers, Chris
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Contributor(s): Oosterhuis, Paul W | Rabon, Joshua G.
Material type: 
ArticlePublisher: 2021Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | IMPUESTOS | INTERES | PAGOS FRACCIONADOS | ESTADOS UNIDOS
In:
Tax Notes International v. 101, n. 4, January 25 2021, p. 453-471Summary: In this article, the authors explore the technical and policy questions that taxpayers must consider in evaluating a worldwide apportionment election under section 864(f) in the absence of statutory updates or administrative guidance on implementation of the not-so-new provision.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/4-3 (Browse shelf) | Available | OP 138-B/2021/101/4-3 |
Disponible también en formato electrónico.
Resumen.
In this article, the authors explore the technical and policy questions that taxpayers must consider in evaluating a worldwide apportionment election under section 864(f) in the absence of statutory updates or administrative guidance on implementation of the not-so-new provision.
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