The Resource 10/50 look-through treatment transition rules : timely elections may be key to preserving tax attributes

10/50 look-through treatment transition rules : timely elections may be key to preserving tax attributes

Label
10/50 look-through treatment transition rules : timely elections may be key to preserving tax attributes
Title
10/50 look-through treatment transition rules : timely elections may be key to preserving tax attributes
Creator
Subject
Language
eng
Summary
This commentary summarises certain U.S. elections and effective date issues in connection with the temporary regulations that provide guidance on the treatment of dividends paid by a noncontrolled para 902 corporation (i.e., a so-called "10/50 company") for various foreign tax credit purposes
Citation source
In: Tax management international journal. - Washington. - Vol. 35 (2006),
http://library.link/vocab/creatorName
  • Schmidt, P.M
  • Lady, T.C
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • dividend
  • foreign tax credit
  • looking through
Label
10/50 look-through treatment transition rules : timely elections may be key to preserving tax attributes
Instantiates
Publication
Label
10/50 look-through treatment transition rules : timely elections may be key to preserving tax attributes
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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