The Resource Evolution of common law factors characterizing intercompany debt

Evolution of common law factors characterizing intercompany debt

Label
Evolution of common law factors characterizing intercompany debt
Title
Evolution of common law factors characterizing intercompany debt
Creator
Subject
Language
eng
Summary
This article explains the evolution of U.S. common law regarding debt characterization through a brief chronology and considers the common law standards in the context of recent regulatory change
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 13 ; 4 p
http://library.link/vocab/creatorName
  • Perrella, S
  • Koppel, P
  • Held, Z
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • common law
  • intercompany loan
  • case law
  • earnings stripping
Label
Evolution of common law factors characterizing intercompany debt
Instantiates
Publication
Label
Evolution of common law factors characterizing intercompany debt
Publication

Library Locations

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