The Resource A company without a country: the dual consolidated loss regime

A company without a country: the dual consolidated loss regime

Label
A company without a country: the dual consolidated loss regime
Title
A company without a country: the dual consolidated loss regime
Creator
Subject
Summary
This report considers the use of hybrid entities in capital intensive foreign infrastructure acquisitions. The author attempts to describe particular situations where the use of entities subject to the US dual consolidated loss (DCL) rules will make important planning sense, and the responses of both the United States and other countries to such dual resident companies are compared
Citation source
In: Tax Notes. - Arlington. - Vol. 84 (1999),
http://library.link/vocab/creatorName
Hardy, D.R
Language note
English
http://library.link/vocab/subjectName
  • losses
  • hybrid entity
  • dual residence
Label
A company without a country: the dual consolidated loss regime
Instantiates
Publication
Label
A company without a country: the dual consolidated loss regime
Publication

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