The Resource Earnings stripping and high yield discount obligations : Omnibus Budget Reconciliation Act 1989

Earnings stripping and high yield discount obligations : Omnibus Budget Reconciliation Act 1989

Label
Earnings stripping and high yield discount obligations : Omnibus Budget Reconciliation Act 1989
Title
Earnings stripping and high yield discount obligations : Omnibus Budget Reconciliation Act 1989
Creator
Subject
Summary
Article describing the new rules introduced by this Act. The earnings stripping provisions limit or deny an interest deduction to any corporation for interest payments to related, tax-exempt parties. Other rules delay and curtail a corporate issuer's interest deduction for certain high yield debt obligations
Citation source
In: European taxation. - Amsterdam. - Vol. 30 (1990),
http://library.link/vocab/creatorName
  • Goldberg, S.H
  • Valliere, C.E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
earnings stripping
Label
Earnings stripping and high yield discount obligations : Omnibus Budget Reconciliation Act 1989
Instantiates
Publication
Label
Earnings stripping and high yield discount obligations : Omnibus Budget Reconciliation Act 1989
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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