The Resource A short history of the portfolio interest exemption and US real estate investment by non-residents and foreign corporations : too much of a good thing

A short history of the portfolio interest exemption and US real estate investment by non-residents and foreign corporations : too much of a good thing

Label
A short history of the portfolio interest exemption and US real estate investment by non-residents and foreign corporations : too much of a good thing
Title
A short history of the portfolio interest exemption and US real estate investment by non-residents and foreign corporations : too much of a good thing
Creator
Subject
Summary
The Internal Revenue Code contains rules which effectively limit the percentage of a business' capital which can be raised in the form of debt, most notably in the case of foreign ownership of US companies. One such illustration is the recent retroactive expansion of the earnings stripping rules under the IRC Section 163(j)
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 48 (1994),
http://library.link/vocab/creatorName
Levin, L.D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • inbound transaction
  • earnings stripping
  • immovable property
Label
A short history of the portfolio interest exemption and US real estate investment by non-residents and foreign corporations : too much of a good thing
Instantiates
Publication
Label
A short history of the portfolio interest exemption and US real estate investment by non-residents and foreign corporations : too much of a good thing
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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