The Resource Final conduit financing regulations examined

Final conduit financing regulations examined

Label
Final conduit financing regulations examined
Title
Final conduit financing regulations examined
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Subject
Summary
Detailed analysis, highlights of the differences between the original proposals and the final regulations. The authors conclude that the final regs will be a potent tool for the IRS to combat conduit financing arrangements, and that despite statements by the IRS to the contrary, the regulations do break new ground with respect to the authority of the IRS to deny tax treaty benefits to intermediate entities that are parties to financing arrangements
Citation source
In: Tax Notes International. - Arlington. - Vol. 11 (1995),
http://library.link/vocab/creatorName
  • North, T.P
  • French, Mark H
Language note
English
http://library.link/vocab/subjectName
conduit financing
Label
Final conduit financing regulations examined
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Publication
Label
Final conduit financing regulations examined
Publication

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