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Final section 367(d) regulations show no significant changes by Lewis J. Greenwald and Eric J. Rietveld

By: Greenwald, Lewis J.
Contributor(s): Rietveld, Eric J.
Material type: TextTextSubject(s): IMPUESTO DE SOCIEDADES | RENTAS EXTRANJERAS | ACTIVOS INVISIBLES In: Tax Notes International v. 117, n. 4, January 27 2025, p. 559-563Summary: In this article, Greenwald and Rietveld review the proposed regulations under section 367(d), showing the lack of significant change to the final regulations despite several commentator suggestions.
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In this article, Greenwald and Rietveld review the proposed regulations under section 367(d), showing the lack of significant change to the final regulations despite several commentator suggestions.

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