The Resource Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs

Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs

Label
Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs
Title
Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs
Creator
Subject
Language
eng
Summary
In this article, the authors examine the extensive regulations proposed under the already wide-ranging anti-hybrid provision of the U.S. Tax Cuts and Jobs Act (TCJA), focusing on the possible impact of the proposals on the structures that Canada-based multinationals and other foreign entitites use to finance U.S. acquisitions and expansions
Citation source
In: Tax notes international. - Falls Church. - Vol. 93 (2019), no. 6 ; p. 623-630
http://library.link/vocab/creatorName
  • Boidman, N
  • Kandev, M.N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • MNE
  • deductions
  • TCJA
  • hybrid entity
  • hybrid transaction
  • acquisition
Label
Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs
Instantiates
Publication
Label
Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs
Publication

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