The Resource Controlled foreign corporations : tax treatment of contract manufacturing and emissions allowances

Controlled foreign corporations : tax treatment of contract manufacturing and emissions allowances

Label
Controlled foreign corporations : tax treatment of contract manufacturing and emissions allowances
Title
Controlled foreign corporations : tax treatment of contract manufacturing and emissions allowances
Creator
Subject
Language
eng
Summary
The Internal Revenue Service and the Department of the Treasury recently issued the Notice of Proposed Rulemaking Guidance Regarding Foreign Base Company Sales Income, which concerns an amendment to Treasury regulations affecting controlled foreign corporations (CFCs). In addition, the IRS recently released a Private Letter Ruling on the tax implications for CFCs of disposing of emissions allowances. This article considers the impact of these on the subpart F income of CFCs, and contrasts US treatment with that in Australia
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 10 (2008),
http://library.link/vocab/creatorName
Joseph, A
Language note
English
http://library.link/vocab/subjectName
  • emission rights
  • CFC
  • contract manufacturing
  • FBCSI
  • emission rights
Label
Controlled foreign corporations : tax treatment of contract manufacturing and emissions allowances
Instantiates
Publication
Label
Controlled foreign corporations : tax treatment of contract manufacturing and emissions allowances
Publication

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      52.3736660 4.9336932
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