The Resource Domestic reverse hybrids : Treasury seeks to tighten DCL rules
Domestic reverse hybrids : Treasury seeks to tighten DCL rules
Resource Information
The item Domestic reverse hybrids : Treasury seeks to tighten DCL rules 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 Domestic reverse hybrids : Treasury seeks to tighten DCL rules 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
- This article addresses the regulations related to dual consolidated losses (DCL) incurred by dual resident corporations. Back in 2007 when the IRS and Treasury issued final regulations, Treasury addressed the issue in the preamble of the 2007 final regulations of whether the DCL rules under section 1503(d) should be applied to certain structures involving domestic reverse hybrids. There is an ever increasing scrutiny on structures involving hybridity and what government authorities perceive as inappropriate tax consequences resulting from hybridity. Given this focus on hybridity, as discussed more fully in this article, it is not surprising that Treasury would revisit the issue relating to domestic reverse hybrids in the context of the application of the DCL rules
- Language
- eng
- Label
- Domestic reverse hybrids : Treasury seeks to tighten DCL rules
- Title
- Domestic reverse hybrids : Treasury seeks to tighten DCL rules
- Language
- eng
- Summary
- This article addresses the regulations related to dual consolidated losses (DCL) incurred by dual resident corporations. Back in 2007 when the IRS and Treasury issued final regulations, Treasury addressed the issue in the preamble of the 2007 final regulations of whether the DCL rules under section 1503(d) should be applied to certain structures involving domestic reverse hybrids. There is an ever increasing scrutiny on structures involving hybridity and what government authorities perceive as inappropriate tax consequences resulting from hybridity. Given this focus on hybridity, as discussed more fully in this article, it is not surprising that Treasury would revisit the issue relating to domestic reverse hybrids in the context of the application of the DCL rules
- Citation source
- In: Journal of international taxation. - New York. - Vol. 30 (2019), no. 8 ; p. 42-47; 64
- http://library.link/vocab/creatorName
- Calianno, J.M
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- double dipping
- dual consolidated loss
- dual residence
- hybrid entity
- Label
- Domestic reverse hybrids : Treasury seeks to tighten DCL rules
- Label
- Domestic reverse hybrids : Treasury seeks to tighten DCL rules
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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/Domestic-reverse-hybrids--Treasury-seeks-to/Ji5hxG5fKxw/" 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/Domestic-reverse-hybrids--Treasury-seeks-to/Ji5hxG5fKxw/">Domestic reverse hybrids : Treasury seeks to tighten DCL rules</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>
