The Resource Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities

Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities

Label
Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities
Title
Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities
Creator
Subject
Language
eng
Summary
This article explores the policy rationale behind the decision to include foreign entities under the U.S. check-the-box system and how well that rationale has held up in the 14-plus years since the final regulations were issued
Citation source
In: Tax notes international. - Falls Church. - Vol. 64 (2011),
http://library.link/vocab/creatorName
Mullis, K
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • check-the-box regulations
  • hybrid entity
  • Subpart F income
  • foreign tax credit
Label
Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities
Instantiates
Publication
Label
Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities
Publication

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