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
Resource Information
The item Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities 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 Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities 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.
- 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
- 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
- Label
- Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities
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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/Check-the-Box-and-hybrids--a-second-look-at/UBN9VaZP5rg/" 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/Check-the-Box-and-hybrids--a-second-look-at/UBN9VaZP5rg/">Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities</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>
