The Resource Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation

Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation

Label
Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation
Title
Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation
Creator
Subject
Language
eng
Summary
The Obama Administration's "Green Book" on tax reform, released in May 2009, included a proposal to limit the "shifting of income" out of the United States through intangible property transfers. This proposal would clarify the definition of intangible property. The author describes the relevant sections and regulations, legislative history and analyses the proposal, and concludes that the proposal would represent a change in the law and not a clarification
Citation source
In: Tax management international journal. - Arlington. - Vol. 39 (2010),
http://library.link/vocab/creatorName
Zollo, T.M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • intangibles
  • outbound transaction
Label
Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation
Instantiates
Publication
Label
Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation
Publication

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