The Resource Energy Improvement and Extension Act of 2008 - throwing a rope to the ailing financial industry tightens the noose on big oil

Energy Improvement and Extension Act of 2008 - throwing a rope to the ailing financial industry tightens the noose on big oil

Label
Energy Improvement and Extension Act of 2008 - throwing a rope to the ailing financial industry tightens the noose on big oil
Title
Energy Improvement and Extension Act of 2008 - throwing a rope to the ailing financial industry tightens the noose on big oil
Creator
Subject
Language
eng
Summary
This article considers the potential impact of the Internal Revenue Code Par. 907 amendment on foreign tax credits arising from foreign oil and gas operations, as laid down in the "Energy Improvement and Extension Act of 2008" or the "Energy Act". The authors provide a history of Par. 907 and the related Par. 901 dual capacity taxpayer regulations. Furthermore, they suggest, given changes to the global economy and US and foreign law since Par. 907 was enacted, that it may be time to revisit the policies underlying the current approach to taxation of foreign oil and gas income
Citation source
In: Tax management international journal. - Arlington. - Vol. 38 (2009),
http://library.link/vocab/creatorName
  • Crowder, H
  • Shein, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • foreign tax credit
  • hydrocarbon tax
  • mineral taxation
  • mining industry
Label
Energy Improvement and Extension Act of 2008 - throwing a rope to the ailing financial industry tightens the noose on big oil
Instantiates
Publication
Label
Energy Improvement and Extension Act of 2008 - throwing a rope to the ailing financial industry tightens the noose on big oil
Publication

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