The Resource A critical look at the earnings stripping regulations
A critical look at the earnings stripping regulations
Resource Information
The item A critical look at the earnings stripping regulations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A critical look at the earnings stripping regulations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The IRS was authorized to regulate earnings stripping on interest paid to foreign owners by the Omnibus Budget Reconciliation Act of 1989. IRC 163(j) was enacted to serve this purpose, but has been criticized for the additional complexity it would incur and the possibility of discriminatory taxation of foreign corporations in violation of bilateral tax treaties. In addition, the rule establishes a 1.5 to 1 debt to equity standard for determining deductibility of interest expense which has also been questioned
- Label
- A critical look at the earnings stripping regulations
- Title
- A critical look at the earnings stripping regulations
- Summary
- The IRS was authorized to regulate earnings stripping on interest paid to foreign owners by the Omnibus Budget Reconciliation Act of 1989. IRC 163(j) was enacted to serve this purpose, but has been criticized for the additional complexity it would incur and the possibility of discriminatory taxation of foreign corporations in violation of bilateral tax treaties. In addition, the rule establishes a 1.5 to 1 debt to equity standard for determining deductibility of interest expense which has also been questioned
- Citation source
- In: International tax journal. - New York. - Vol. 18 (1992),
- http://library.link/vocab/creatorName
-
- McClintock, M
- Royse, R
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- earnings stripping
- deductions
- foreign company
- Label
- A critical look at the earnings stripping regulations
- Label
- A critical look at the earnings stripping regulations
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-critical-look-at-the-earnings-stripping/0HpXQ_hVGEw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-critical-look-at-the-earnings-stripping/0HpXQ_hVGEw/">A critical look at the earnings stripping regulations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-critical-look-at-the-earnings-stripping/0HpXQ_hVGEw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-critical-look-at-the-earnings-stripping/0HpXQ_hVGEw/">A critical look at the earnings stripping regulations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
