The Resource Branching out - reexamining branch rules in the context of check- the-box

Branching out - reexamining branch rules in the context of check- the-box

Label
Branching out - reexamining branch rules in the context of check- the-box
Title
Branching out - reexamining branch rules in the context of check- the-box
Creator
Subject
Summary
In-depth article on the implications of electing for pass-through status for foreign entities with single corporate owners under the final check-the-box implications. In particular attention is given to the US tax consequences and potential pitfalls of such an election made for tax planning purposes
Citation source
In: Tax notes international. - Arlington. - Vol. 15 (1997),
http://library.link/vocab/creatorName
  • Magee, H.B
  • Farmer, F.S
  • Katcher, R.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • entity classification
  • pass-through entity
  • check-the-box regulations
Label
Branching out - reexamining branch rules in the context of check- the-box
Instantiates
Publication
Label
Branching out - reexamining branch rules in the context of check- the-box
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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