The Resource A case study : effectively connected income

A case study : effectively connected income

Label
A case study : effectively connected income
Title
A case study : effectively connected income
Creator
Subject
Language
eng
Summary
In this article, the authors continue their series of articles on various aspects of applying effectively connected income (ECI) taxation to multinationals by creating an ECI case study using the facts provided in a Hong Kong decision concerning an unidentified multinational that is clearly based in the United States
Citation source
In: Tax notes international. - Falls Church. - Vol. 98 (2020), no. 2 ; p. 171-184
http://library.link/vocab/creatorName
  • Kadet, J.M
  • Koontz, D.L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • effectively connected income
  • income tax
  • MNE
  • case law
  • Subpart F income
Label
A case study : effectively connected income
Instantiates
Publication
Label
A case study : effectively connected income
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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