The Resource Cross-border acquisition patterns implicating par. 338 : recommendations for reform

Cross-border acquisition patterns implicating par. 338 : recommendations for reform

Label
Cross-border acquisition patterns implicating par. 338 : recommendations for reform
Title
Cross-border acquisition patterns implicating par. 338 : recommendations for reform
Creator
Subject
Language
eng
Summary
This article reviews the history, development and effect of the par. 338 rules that apply to cross-border acquisitions, the modern consistency rules as applied to CFCs, and foreign purchasers. It finishes with some conclusions and recommendations
Citation source
In: Tax management international journal. - Washington. - Vol. 34 (2005),
http://library.link/vocab/creatorName
Blanchard, K.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • cross-border acquisition
  • CFC
Label
Cross-border acquisition patterns implicating par. 338 : recommendations for reform
Instantiates
Publication
Label
Cross-border acquisition patterns implicating par. 338 : recommendations for reform
Publication

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