The Resource Avoiding double taxation of previously taxed income in multinational restructurings
Avoiding double taxation of previously taxed income in multinational restructurings
Resource Information
The item Avoiding double taxation of previously taxed income in multinational restructurings 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 Avoiding double taxation of previously taxed income in multinational restructurings 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
- This article overviews the advance ruling issued by the IRS that clarifies to some degree measures that can be taken to avoid a double inclusion of previously taxed income when Internal Revenue Code section 304 applies in a cross-chain sale. The author explains that the interplay of code provisions like 959(d) and 304 having different objectives can lead to traps
- Label
- Avoiding double taxation of previously taxed income in multinational restructurings
- Title
- Avoiding double taxation of previously taxed income in multinational restructurings
- Summary
- This article overviews the advance ruling issued by the IRS that clarifies to some degree measures that can be taken to avoid a double inclusion of previously taxed income when Internal Revenue Code section 304 applies in a cross-chain sale. The author explains that the interplay of code provisions like 959(d) and 304 having different objectives can lead to traps
- Citation source
- In: Tax Notes International. - Arlington. - (1992),
- http://library.link/vocab/creatorName
- Hoke, William
- Language note
- English
- http://library.link/vocab/subjectName
-
- CFC
- reorganization
- Label
- Avoiding double taxation of previously taxed income in multinational restructurings
- Abbreviated title
- TaxNint
- Label
- Avoiding double taxation of previously taxed income in multinational restructurings
- Abbreviated title
- TaxNint
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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/Avoiding-double-taxation-of-previously-taxed/Au5qHYFjMGA/" 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/Avoiding-double-taxation-of-previously-taxed/Au5qHYFjMGA/">Avoiding double taxation of previously taxed income in multinational restructurings</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/Avoiding-double-taxation-of-previously-taxed/Au5qHYFjMGA/" 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/Avoiding-double-taxation-of-previously-taxed/Au5qHYFjMGA/">Avoiding double taxation of previously taxed income in multinational restructurings</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>
