The Resource Conduit financing, limitations on treaty benefits and US domestic regulations
Conduit financing, limitations on treaty benefits and US domestic regulations
Resource Information
The item Conduit financing, limitations on treaty benefits and US domestic regulations 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 Conduit financing, limitations on treaty benefits and US domestic regulations 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.
- Summary
- The United States has recently proposed adding an additional technical requirement to its already complex domestic rules regulating conduit financing arrangements. Because the US domestic rules sometimes prevail even if seemingly contradictory with tax treaties, investors into the United States must take into consideration both treaty limitations and US domestic limitations in structuring multinational investments into the United States. In addition to existing rules, investors may wish to take into consideration recently proposed regulations that extend the existing rules to multiple-party financing arrangements that are effected through disregarded entities
- Language
- eng
- Label
- Conduit financing, limitations on treaty benefits and US domestic regulations
- Title
- Conduit financing, limitations on treaty benefits and US domestic regulations
- Language
- eng
- Summary
- The United States has recently proposed adding an additional technical requirement to its already complex domestic rules regulating conduit financing arrangements. Because the US domestic rules sometimes prevail even if seemingly contradictory with tax treaties, investors into the United States must take into consideration both treaty limitations and US domestic limitations in structuring multinational investments into the United States. In addition to existing rules, investors may wish to take into consideration recently proposed regulations that extend the existing rules to multiple-party financing arrangements that are effected through disregarded entities
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 11 (2009),
- http://library.link/vocab/creatorName
- Carman, P
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- conduit financing
- disregarded entity
- LoB
- Label
- Conduit financing, limitations on treaty benefits and US domestic regulations
- Label
- Conduit financing, limitations on treaty benefits and US domestic regulations
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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/Conduit-financing-limitations-on-treaty-benefits/9nE7q5fu-x0/" 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/Conduit-financing-limitations-on-treaty-benefits/9nE7q5fu-x0/">Conduit financing, limitations on treaty benefits and US domestic regulations</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>
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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/Conduit-financing-limitations-on-treaty-benefits/9nE7q5fu-x0/" 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/Conduit-financing-limitations-on-treaty-benefits/9nE7q5fu-x0/">Conduit financing, limitations on treaty benefits and US domestic regulations</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>
