The Resource Check-the-box planning in cross-border transactions

Check-the-box planning in cross-border transactions

Label
Check-the-box planning in cross-border transactions
Title
Check-the-box planning in cross-border transactions
Creator
Subject
Language
eng
Summary
This article describes variations of three types of check-the-box planning strategies used in international transactions, discusses the technical issues they raise under present law and analyses whether or not from a policy perspective the results under present law should be altered by regulation or legislation. Deals with code sec. 351 incorporations of foreign corporations, check-and-sell transactions, and conversions of stock reorganizations and transfers into asset reorganizations
Citation source
In: Taxes - the tax magazine. - Chicago. - Vol. 83 (2005),
http://library.link/vocab/creatorName
Oosterhuis, P.W
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • check-the-box regulations
  • cross-border transaction
  • reorganization
Label
Check-the-box planning in cross-border transactions
Instantiates
Publication
Label
Check-the-box planning in cross-border transactions
Publication

Library Locations

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