Whirlpool law or policy? by Fadi Shaheen
By: Shaheen, Fadi
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Material type: 
ArticleSubject(s): SUCURSALES | EMPRESAS EXTRANJERAS | SOCIEDADES EXTRANJERAS CONTROLADAS | INGRESOS FISCALES | JURISPRUDENCIA | ESTADOS UNIDOS
In:
Tax Notes International v. 107, n. 6, August 8, 2022, p. 679-691Summary: In this article, the author argues that while two U.S. courts reached the desirable policy result in the Whirlpool case, their conclusion that the foreign base company sales income branch rule applies not only to sales branches but also to manufacturing branches is inconsistent with the statutory text.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2022/107/6-3 (Browse shelf) | Available | OP 138-Bis/2022/107/6-3 |
Resumen.
Incluye referencias bibliográficas.
In this article, the author argues that while two U.S. courts reached the desirable policy result in the Whirlpool case, their conclusion that the foreign base company sales income branch rule applies not only to sales branches but also to manufacturing branches is inconsistent with the statutory text.
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