Proposed regulations on foreign tax credits use mechanical tests to target abuses by Richard M. Lipton
By: Lipton, Richard M
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Material type: 
ArticlePublisher: 2007Subject(s): RENTAS EXTRANJERAS | IMPUESTOS | CREDITO | INCENTIVOS FISCALES | ESTADOS UNIDOS | SOCIEDADES | ELUSION FISCAL
In:
Journal of taxation v. 107, n. 1, July 2007, p. 4-10
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 1695/2007/107/1-1 (Browse shelf) | Available | OP 1695/2007/107/1-1 |
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| OP 1695/2007/106/5-3 Recent cases define the prohibition against tax collection during refundsuits | OP 1695/2007/106/5-4 Tax issues in Indian country | OP 1695/2007/106/6 U. S. private equity funds making cross - border investments | OP 1695/2007/107/1-1 Proposed regulations on foreign tax credits use mechanical tests to target abuses | OP 1695/2007/107/1-2 Debt, equity or other | OP 1695/2007/107/1-3 The final Section 415 regulations and what to do about them | OP 1695/2007/107/1-4 Good governance practices for 501 (c)(3)s |
Resumen. Conclusión.
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