The Resource Conduit financing, limitations on treaty benefits and US domestic regulations

Conduit financing, limitations on treaty benefits and US domestic regulations

Label
Conduit financing, limitations on treaty benefits and US domestic regulations
Title
Conduit financing, limitations on treaty benefits and US domestic regulations
Creator
Subject
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
Instantiates
Publication
Label
Conduit financing, limitations on treaty benefits and US domestic regulations
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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